CENVAT Credit: 10% Charge on Sludge as By-product Deemed Unsustainable Under Central Excise Rules 2004, Rule 6(1)(i).

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....CENVAT Credit - 'sludge' is in the nature of by-product or waste and demand of amount of 10% on the value of the 'sludge' under Rule 6(1)(i) of the said Rules 2004 is not sustainable - AT....