2007 (7) TMI 460

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..... dvocate, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - These appeals filed by the Revenue are directed against the orders of the Commissioner of Central Excise (Appeals). In the order impugned in Appeal No. E/848/2000 the Commissioner decided that lube oil sludge, spent activated alumina and spent activated carbon arc not liable to pay excise duty. In order impugned in Appeal .....

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..... in this Bench had decided, in an appeal filed by M/s. SPIC Pharmaceuticals Division, that waste lube oil drained from the industrial system was non excisable. He also cited a decision of the Special Bench of the Tribunal in Asiatic Oxygen Limited v. CCE and CCE v. Bansal Industrial Gases [1989 (44) E.L.T. 718 (Tri.)], wherein the Tribunal had decided industrial waste arising in the process of manu .....

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..... it was taken. Therefore these products were liable to duty under the respective headings in which these goods had been classified as inputs. 3. We find that both the lube oil waste, spent activated carbon and spent activated aluminia which had  lost their original  property  and  had  become industrial waste cannot be treated as manufactured goods exigible to duty. W .....

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