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TMI Blog2016 (4) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... . sludge is different from oil is also to that effect. The provision of Rule 3(3) of CENVAT Credit Rules, 2002 invoked by the Revenue are not applicable to the facts of this present case as it is not an input removed by the assessee as such. It is the sludge which gets settled at the bottom of the storage tank which is considered as waste by them and removed as waste. Therefore,sludge is not classifiable under Schedule to the Central Excise Tariff Act, 1985 - Decided in favour of assessee X X X X Extracts X X X X X X X X Extracts X X X X ..... this Tribunal. 3. Ld. Counsel for the appellant submitted that sludge cannot be considered as furnace oil /mineral oil. It has characteristic very different from characteristic of oil. He also submitted that in number of decisions, the Tribunal as well as the Hon'ble High Court has held that the sludge is not classifiable under Schedule to the Central Excise Tariff Act, 1985. The counsel for the appellant relies upon the following judgments: (i) Tribunal order no. A/1534/WZB/2005/CII dated 06.06.2005 in Indo Rama Synthetics (India) Ltd. (ii) CCE vs. Hind Spinners Ltd. 2013 (297) ELT 373 (iii) CCE vs. Indorama Synthetics (I) Ltd. - 2007-TIOL-2021-CESTAT-MUM (iv) Hindalco Inds. Ltd. vs. UOI 2015 (315) ELT 10 (v) ITC Ltd. vs. CCE 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two of their own cases cited supra by following the decision of the Hon'ble High Court and various other benches of the Tribunal. Further, even the Board circular is also to that effect. The provision of Rule 3(3) of CENVAT Credit Rules, 2002 invoked by the Revenue are not applicable to the facts of this present case as it is not an input removed by the assessee as such. It is the sludge which gets settled at the bottom of the storage tank which is considered as waste by them and removed as waste. Therefore, in view of the decision cited supra, we are of the considered view that the impugned order of the Commissioner (Appeals) dated 07.03.2005 is not sustainable in law and consequently, we set aside the same by allowing the present appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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