2013 (7) TMI 636

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..... Advocate JUDGEMENT Per. D.N. Panda :- Revenue's grievance is that the sludge which was deposited in the course of storage of the furnace oil being cleared, proportionate Cenvat credit in respect of the sludge should be reversible. 2. Respondents submission is that the sludge when cleared is not dutiable and that was not the input cleared as such. Therefore, learned Commissioner (Appeals) has .....

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..... the sludge when the oil is stored which is beyond control of the assessee. Such a natural phenomena cannot be ignored and respondent cannot be called upon to suffer the reversal of Cenvat credit on the quantum of the input i.e. furnace oil equivalent to sludge on the ground that the same was not used in manufacture. It may be noted that the furnace oil in due course have undergone consumption whic .....

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