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2021 (1) TMI 1057 - AT - Central ExciseLevy of Excise Duty - lime sludge obtained as residue - Department was of the view that appellant is liable to pay excise duty on the lime sludge as it is classifiable under CETH 3825 - HELD THAT:- 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, SESHASAYEE PAPER AND BOARDS LTD. VERSUS COMMISSIONER OF C. EX., SALEM [2016 (12) TMI 1690 - CESTAT CHENNAI], has held that lime sludge is not subject to excise. The demand cannot sustain - Appeal allowed - decided in favor of appellant.
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