2009 (2) TMI 568

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..... in dispute in the present case is whether Cenvat credit is admissible on furnace oil sludge which is a waste of mineral oil accumulated at the bottom of the storage tank in which the oil is stored and it is formed through the natural gravitational force on account of differential specific gravity only. 2. I have heard both sides. It is clear that the sludge was stored and not issued for use in t .....

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..... being used for manufacture of final product, and not to be denied only in case of such inputs as are rendered waste during the process of manufacture are squarely applicable in the present case. The case law relied upon by the appellant namely Jaypee Rewa Plant v. CCE, Bhopal - 2005 (183) E.L.T. 305 (Tri.-Del.) holding that mixed oil sludge coming out of machine in manufacture of cement and clink .....

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