1998 (10) TMI 320 - AT - Central Excise

Summary

The appeal involved whether "Carbide Sludge" is chargeable to Central Excise duty. The Appellants argued it was a waste product not subject to duty, but the Collector disagreed. The Tribunal ruled in favor of the Appellants, citing a previous case where carbide sludge was deemed not marketable and not excisable. The impugned order was set aside, and the appeal was allowed.