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2014 (10) TMI 335 - CESTAT CHENNAICenvat Credit - emergence of waste - Exemption under Notification No. 77/86-C.E., dated 14-2-1986 - Held that:- Sludge emerging from effluent treatment plant in the nature of waste cannot be considered a manufactured product in view of various decisions of the Hon’ble Apex Court in the similar matters. Further there cannot be a demand to reverse any Cenvat credit for the reason that a part of the input is covered in the waste that arises. Following decision of ITC LTD Versus COMMISSIONER OF CENTRAL EXCISE, SALEM [2013 (12) TMI 928 - CESTAT CHENNAI] - Decided in favour of assessee.
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