Supreme Court of India
Collector Of Central Excise vs Ellenbarrie Industrial Gases … on 21 November, 2002
Equivalent citations: 2003 (151) ELT 258 SC
Bench: M Shah, D Dharmadhikari
ORDER
1. Heard the learned Senior Counsel for the appellant.
2. The Tribunal arrived at the conclusion that Carbide (Lime) Sludge arising in the manufacture of acetylene gas is not an excisable item as the Department has failed to establish that it is a marketable commodity. In this view of the matter, this appeal is dismissed.