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Indo Rama Synthetics India Ltd Versus Commissioner of Central Excise, Nagpur

Exisibility on mineral oil sludge - whether the appellants are required to reverse proportional credit on furnace oil received by them which is equivalent to sludge which gets settled in the tank during storage of oil? - Held that:- This issue has been decided in favour of the appellant in two of their own cases. Further, even the Board circular no. 84/2/86-CX.3 dated 23. 025 .1987 informing the field formation that sludge is not classifiable under Tariff heading i.e. sludge is different from oi .....

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A/86083/16/EB - Dated:- 26-2-2016 - S S Garg, Member (J) And Raju, Member (T) For the Appellant : Shri Rajesh Ostwal, Adv For the Respondent : Shri H M Dixit, AC (AR) ORDER Per S S Garg This appeal is directed against the impugned order passed by the Commissioner (Appeals) dated 04.03.2005 upholding the Order-in-Original by rejecting the appeal of the appellant. 2. Briefly the facts of the case are that the appellants are engaged in the manufacture of partially oriented yarn, spun yarn, draw te .....

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ge. During the period May 2003 to February 2004, the appellant had cleared 2427.40 kg of furnace oil and mineral oil valued at ₹ 7,90,515/- without payment of Central Excise duty. Thereafter a show-cause notice was issued to the appellant seeking to recover the duty amounting to ₹ 1,26,482/- under Rule 12 of CENVAT Credit Rules, 2002 along with interest. The Asst. Commissioner, Central Excise vide Order-in-Original dated 31.08.2004 confirmed the demand of ₹ 1,26,482/- and impos .....

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r of decisions, the Tribunal as well as the Hon'ble High Court has held that the sludge is not classifiable under Schedule to the Central Excise Tariff Act, 1985. The counsel for the appellant relies upon the following judgments: (i) Tribunal order no. A/1534/WZB/2005/CII dated 06.06.2005 in Indo Rama Synthetics (India) Ltd. (ii) CCE vs. Hind Spinners Ltd. 2013 (297) ELT 373 (iii) CCE vs. Indorama Synthetics (I) Ltd. - 2007-TIOL-2021-CESTAT-MUM (iv) Hindalco Inds. Ltd. vs. UOI 2015 (315) ELT .....

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