2005 (6) TMI 143

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..... eyulu, Member (J)]. - This is an appeal against an Order dated 12-12-2003 passed by the Commissioner of Central Excise & Customs, Nagpur, filed by the appellants. 2. The appellants are engaged in the manufacture of Polyester Chips, Polyester Staple Fibres, Polyester Filament Yarns and Spun (Blended) Yarns falling under Chapters 39, 54 and 55 of the Central Excise [Tariff] Act, 1985. 3. The appel .....

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..... venue), New Delhi, vide its Circular F.No. 84/2/86-CX. 3, dated 23-3-1987 clarified this issue in para 3 of the said Circular as follows :- "It is accordingly clarified that the mineral oil sludge, which accumulates at the bottom of tanks for the storage of petroleum products, would fall outside the scope of the Schedule to the Central Excise Tariff Act, 1985 being not a manufactured product. Pen .....

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