TMI Blog2018 (7) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... noria Chemicals and Industries Ltd. [2015 (7) TMI 970 - CESTAT AHMEDABAD] has held that CENVAT credit on effluent treatment plant has to be considered as eligible CENVAT credit as Pollution Control Boards of the respective states have put in place, a mechanism that before any permission is granted the compliance of waste management is put in place. The appellant is entitled for availment of CEN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourse of manufacturing, hazardous waste is required to be disposed of by the assesee in accordance with the Environment Act and the directions of Maharashtra State Pollution Board. It is also to be noted that Government of India has promulgated the activity of waste disposal as a statutory requirement to be carried out by appellant under Hazardous Waste (Management Handling and Trans Boundary Move ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ammonia which is used in the effluent treatment plant is eligible for the said exemption. It is too late in the day to take the view that the treatment of effluents from a plant is not an essential and integral part of the process of manufacture in the plant. The emphasis that has rightly been laid in recent years upon the environment and pollution control requires that all plants which emit eff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - CESTAT-AHM has held that CENVAT credit on effluent treatment plant has to be considered as eligible CENVAT credit as Pollution Control Boards of the respective states have put in place, a mechanism that before any permission is granted the compliance of waste management is put in place. I find that similar view has been expressed by Tribunal in the case of CCE v. L Oreal India Pvt. Ltd. - 2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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