2013 (2) TMI 170

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..... order for denial of input credit for 'Sludge' which was cleared by them without payment of duty. The brief facts of the case are that the appellants are manufacturers of 'Paper' and 'Paper Boards' and during the course of manufacturing sludge generated which was sold by them for a nominal value. It is the contention of the appellants that these sludge are nothing but a waste, residue and by-produc .....

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..... ayed that impugned order be set aside. 2. On the other hand, the arguments advanced by learned counsel was strongly opposed by learned DR and contended that sludge also a by-product, having value in the market and the same has been mentioned in the Central Excise Tariff although, they are chargeable to 'nil' rate of duty. Therefore, the CENVAT credit attributable to sludge is required to be rever .....

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