TMI Blog2013 (2) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared by them without payment of duty - Held that:- Following the decision in case of THE AMARAVATHI CO-OPERATIVE SUGAR MILLS LTD. (2012 (8) TMI 377 - CESTAT, CHENNAI) waste product was chargeable to 'nil' rate of duty in the Tariff, hence held to be non-excisable but in this case, sludge is exempted by an Exemption Notification. Therefore the appellants are not required to reverse the input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) therefore, the appellants are not required to reverse the input credit which is attributed to the sludge in the light of the Board's Circular No.3445/61/97-CE, dated 23.10.1997. The learned counsel also relied on the decisions of M/s.Amaravathi Co-operative Sugar Mills Ltd. Vs Commissioner of Central Excise, Coimbatore vide Final Order Nos.340, 341 342/2012, dated 30.03.2012 of this Tribunal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the M/s.Amaravathi Co-operative Sugar Mills Ltd. (supra), this Tribunal has held that waste product was chargeable to 'nil' rate of duty in the Tariff, hence held to be non-excisable but in this case, sludge is exempted by an Exemption Notification. Therefore, as held by this Tribunal in the case of M/s.Amaravathi Co-operative Sugar Mills Ltd. (supra), this Tribunal has held that the appellants ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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