TMI Blogcenvat credit on the input used for effuilant treatment plantX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir , We are manufacturing the chemicals and while prossesing of the material , some effuilent are arise , for the treatment of the same we are using some input and steam in our effuilent treatment plant (ETP) , as per the excise authority , these material are not used in the manufacturing activity hence credit not allowed therefore we are not availing the credit . Please clear the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,so that we can save a big amount with the respective notification , circular or case law Thanks - Reply By Mangesh Lokre - The Reply = Refer the definatin of Input under CCR 2(K)(I). As well as the Effulant Treatment Plant treatment is not related with manufacturing of the Final Product. Also please refer to recent budget change, wherein it is clarified that the Cenvat Credit is not admi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssible on " Inputs which are no relation to manufacture " So in our opinion,it will be cost to you. - Reply By pradeep khatri - The Reply = Dear Sukhvinder, Inputs used in effluent treatment plant are eligible for CENVAT credit : - In Indian Farmers Fertilisers Coop Ltd. v CCE -86 ELT 177 (SC) =AIR 1996 SC 2542 = 1996 (5) SCC 488 = 15 RLT 498 , it has been held that treatment of ef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fluents is an essential and intergral part of the process of manufacture of plant. The apparatus used for such treatment of effluents in a plant manufacturing a particular end-product is part and parcel of the manufactruing process. Hence, inputs used in the effluent treatment plant will be treated as 'used in the manufacture'. It was also held that inputs used indirectly in the manufacture wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l also be in the manufacture. It is not essential that ot qualify itself as raw material, it had necessailyu and in all cases to go into and be found in the end-product. Chemicals used in effluent treatment plant is input for CENVAT credit - CCE v Madras Aluminium (2008) 226 ELT 342 (Mad HC DB). Thanks and Best Regards, Pradeep Khatri - cenvat credit on the input used for effuil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant treatment plant - Query Started By: - sukhvinder singh Dated:- 2-6-2011 Central Excise - Got 2 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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