2014 (7) TMI 25

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s of paper. We find strong force in the argument that it may be covered under the benefit of Notification No. 76/86-C.E., dated 10-2-1986 as amended from time to time. On perusal of the said notification, we find that the said notification exempts “Sludge” obtained in effluent treatment plant belonging to an industrial unit. Prima facie, we find that the appellant had made out a case for waiver of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ue involved in this case lies in narrow compass. It is undisputed that the appellant is clearing E.T. sludge from the factory premises on commercial invoices. It is the claim of the assessee that the E.T. sludge is arising as a waste after the manufacturing process of paper. We find strong force in the argument that it may be covered under the benefit of Notification No. 76/86-C.E., dated 10-2-198 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X