2021 (1) TMI 1057

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....mber (Technical) Shri R. Sai Prasanth, Advocate for the Appellant Shri Vikas Jhajharia, AC (AR) for the Respondent ORDER Per: Sulekha Beevi C.S Brief facts of the case are as follows : The appellants are engaged in manufacture of paper and paper boards falling under Chapter 48 of CETA, 1985. During the process of manufacture, intermediary called "Black Liquor" is produced. The ap....

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....2005 to September 2006 and in Appeal E/41266/2014, the period involved is from October 2006 to June 2007. The issue whether lime sludge is subjected to excise duty has been decided in the appellant's own case for the period May 2005 to November 2005 as reported in Seshasayee Paper and Boards Ltd. Vs CCE Salem - 2017 (358) ELT 943 (Tri.-Chennai). In the said case, the Tribunal placed reliance on th....

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....per & Boards Ltd. - 2017 (356) ELT A135 (SC). 3. Ld. A.R Shri Vikas Jhajharia reiterated the findings in the impugned order. 4. The issue is with regard to demand of excise duty on lime sludge sold by the appellants. It is not the case of the department that the appellant has manufactured lime sludge. It is only generated in the process of manufacture of paper. The decision in the appellant'....

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....rcane. Present case is akin to the facts of M/s. DSCL Sugar Ltd. Therefore, there is no scope to entertain objection of Revenue and dilate the matter further even in spite of appearance of the waste in the tariff entry. Consequently, appeal is allowed. 5. Revenue raised the plea that the sludge generated was capable of being marketed stating that the waste generated was sold. It may be st....