TMI Blog2007 (7) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... uty - appeal dismissed - decided against Revenue. - E/865 & 866/2000/MAS - 892-894/2007 - Dated:- 19-7-2007 - S/Shri P.G. Chacko, P. Karthikeyan, JJ. REPRESENTED BY : Shri M.K.A.K. Mohideen, SDR, for the Appellant. Shri S. Ignatius, Advocate, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. These appeals filed by the Revenue are directed against the orders of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leared as waste. The Commissioner held that these products are not excisable. 2. Arguing the case of the respondents ld. Counsel submitted a copy of Final Order No. 864/2006 dated 14-9-2006 2007 (213) E.L.T. 679 (Tribunal) wherein 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 ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ube oil sludge had arisen in a process of manufacture using inputs on which Modvat credit was taken. Similarly spent activated carbon and spent aluminia were waste of activated carbon and activated alumina on which Modvat credit 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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