2014 (7) TMI 25 - AT - Central Excise

Waiver of pre-deposit amount of duty - Clearance of E.T. sludge - Held that - Appellant is clearing E.T. sludge from the factory premises on commercial invoices. It is the claim of the assessee that the E.T. sludge is arising as a waste after the manufacturing process of paper. We find strong force in the argument that it may be covered under the benefit of Notification No. 76/86-C.E., dated 10-2-1986 as amended from time to time. On perusal of the said notification, we find that the said notification exempts Sludge obtained in effluent treatment plant belonging to an industrial unit. Prima facie, we find that the appellant had made out a case for waiver of amounts involved as the item sought to be cleared by them is mentioned as E.T. sludge - Stay granted.

Summary

The Appellate Tribunal CESTAT Ahmedabad allowed the waiver of pre-deposit amount of duty confirmed for clearing E.T. sludge without payment of duty, citing exemption under Notification No. 76/86-C.E. Recovery stayed till appeal disposal.