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TMI Blog2014 (10) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon’ble Apex Court in the similar matters. Further there cannot be a demand to reverse any Cenvat credit for the reason that a part of the input is covered in the waste that arises. Following decision of ITC LTD Versus COMMISSIONER OF CENTRAL EXCISE, SALEM [2013 (12) TMI 928 - CESTAT CHENNAI] - Decided in favour of assessee. - E/40695/2013-SM - Final Order No. 40012/2014 - Dated:- 6-1-2014 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 56,207/- is confirmed for the period 10-5-2008 to 30-11-2008. 2. After hearing both sides, we find that this issue has already been decided by this Tribunal and, therefore, both the stay petition and the appeal were taken up together and both the sides were heard accordingly. 3. The argument of the learned Counsel for the applicant is that sludge is a waste product and amendment to Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contained in any waste, there cannot be a demand to reverse Cenvat credit proportional to the value of such waste. He relies on C.B.E. C. Circular No. 730/46/2003, dated 31-7-2003 on this matter. He also relies on the decision of the Tribunal in the case of M/s. Amaravathi Co-operative Sugar Mills Ltd. v. Commissioner of Central Excise, Coimbatore vide Final Order Nos. 340, 341 342/2002, date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... includes salt. Explanation. - For the purposes of this clause, goods includes any article, material or substance which is capable of being bought and sold for a consideration and such goods shall be deemed to be marketable. 6. Sludge is being bought and sold. He submits that the very fact that sludge is exempted from excise duty shows that it is covered by Central Excise Tariff. And there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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