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TMI Blog2010 (4) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... efit of exemption in terms of Sl. No. 17 of the Table to Notification No. 76/86-C.E., dated 10-2-1986 covering Sludge obtained in the sewage or effluent treatment plant belonging to municipal corporation, local authority or an industrial unit has been denied to the assessees herein who are manufacturers of urea, on the ground that, what was cleared was carbon dust, and not carbon sludge and that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the invoices of the assessees and also for the reason that sludge is defined as a muddy substance while the product in dispute did not contain any mud. He has further held that the product is not obtained in an effluent treatment plant as contended by the assessees for the reason that manufacturing process shows that the treated carbon slurry overflows from the reactor tank in the settling tank w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was produced in this process. The Revenue has not controverted this claim of the assessees. Further, the Chemical Examiner s report dt. 26-8-91 states that the sample is an aqueous paste of carbon dust containing traces of carbon compound. An aqueous paste cannot be dust. We, therefore, accept the claim of the assessees that what was cleared was sludge, and not dust. The Commissioner (Appeals) h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir factory. The question as to whether sludge was obtained in an effluent treatment plant has been answered in favour of the assessees by the certificate dt. 31-8-93 issued by the Tamil Nadu Pollution Control Board that the preparation tank, reaction tank, agitators and settling tank put up by the fertilizer unit of the assessees is an effluent treatment plant. Although the authorities below have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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