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Central Excise - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

CENVAT Credit - manufacture of exempt product namely ‘sludge’ - ...


Sludge Not Classified as 'Exempted Goods'; CENVAT Credit Demand Against Manufacturer Dismissed.

November 27, 2021

Case Laws     Central Excise     AT

CENVAT Credit - manufacture of exempt product namely ‘sludge’ - A manufacturer would be happy when there is less waste or no waste at all since the burden of maintaining the effluent treatment plant and the transportation of the sludge etc. can be minimized. No manufacturer would consciously manufacture waste. For these reasons, it cannot be said that the waste / sludge is an ‘exempted goods’ manufactured by the appellant. - The demand cannot sustain - AT

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