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2013 (7) TMI 636 - AT - Central ExciseReversal of Cenvat Credit on production of non-excisable goods namely Sludge - sludge is a residue constituting of suspended articles and was refuse – Held that:- It is quite natural that there may be deposit of the sludge when the oil is stored which is beyond control of the assessee. Such a natural phenomena cannot be ignored and respondent cannot be called upon to suffer the reversal of Cenvat credit on the quantum of the input i.e. furnace oil equivalent to sludge on the ground that the same was not used in manufacture – Appeal rejected – Decided in favor of Assessee.
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