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2013 (2) TMI 170 - CESTAT CHENNAIDenial of input credit - Reversal of input credit - waste - residue - by-product - Circular No.3445/61/97-CE, dated 23.10.1997 - Assessee engaged in manufacturing of 'Paper' and 'Paper Boards' - Sludge generated during manufacturing process which was sold by them for a nominal value - Sludge was cleared by them without payment of duty - Held that:- Following the decision in case of THE AMARAVATHI CO-OPERATIVE SUGAR MILLS LTD. (2012 (8) TMI 377 - CESTAT, CHENNAI) waste product was chargeable to 'nil' rate of duty in the Tariff, hence held to be non-excisable but in this case, sludge is exempted by an Exemption Notification. Therefore the appellants are not required to reverse the input credit availed by them which is attributable to sludge. In favour of assessee
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