2013 (7) TMI 636

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..... sessee. Such a natural phenomena cannot be ignored and respondent cannot be called upon to suffer the reversal of Cenvat credit on the quantum of the input i.e. furnace oil equivalent to sludge on the ground that the same was not used in manufacture – Appeal rejected – Decided in favor of Assessee. - Appeal No. 3613 of 2005 - 56848/2013-EX(PB) - Dated:- 25-6-2013 - Shri D.N. Panda and Shri Rake .....

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..... dit availed on that proportion of raw material should be reversed because that was not used in manufacture. When the matter proceeded to learned Commissioner (Appeals) that authority viewed that sludge is a residue constituting of suspended articles and was refuse. It would, therefore, not be proper that Cenvat credit availed on the furnace oil to the extent of the quantum of the sludge to be reve .....

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