1997 (7) TMI 429 - AT - Central Excise

Carbide sludge arising in the course of manufacture of acetylene gas is not excisable to duty

Summary

The judgment concerns the liability of carbide sludge to duty under Tariff Item 68 of the Central Excise Tariff. The lower appellate authority ruled that carbide sludge is not excisable as it is a waste product. The Revenue appealed, citing a pending Supreme Court case on the same issue. The Respondents presented a Supreme Court judgment dismissing the Revenue's appeals in a similar case. The appeal by the Revenue was dismissed based on the Supreme Court's judgment in the Respondent's case.