2021 (1) TMI 1057

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....santh, 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 appellants subjected this black liquor to a tr....

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....014, 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 the decision of the Hon'ble Apex Court in UOI Vs....

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.... 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's own case, as relied by them, has held that lime ....

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....ar 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 stated that amendment to the Section 2(d) of the Central Excise Ac....