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Central Excise - Highlights / Catch Notes

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CENVAT Credit - manufacture of exempt product namely ‘sludge’ - ...

Central Excise

November 27, 2021

CENVAT Credit - manufacture of exempt product namely ‘sludge’ - A manufacturer would be happy when there is less waste or no waste at all since the burden of maintaining the effluent treatment plant and the transportation of the sludge etc. can be minimized. No manufacturer would consciously manufacture waste. For these reasons, it cannot be said that the waste / sludge is an ‘exempted goods’ manufactured by the appellant. - The demand cannot sustain - AT

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