TMI Blog2019 (11) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... aspect assumes significance in the present case since the input is used to stabilize a by-product, a hazardous waste, which is not permitted to be handled and transported without stabilizing, under the other laws. The use of cement as a stabilizing agent in the factory at the stage of treatment of hazardous waste can be said to be goods used in the factory by the assessee/manufacturer of a final product - appeal dismissed - decided against appellant. - D.B. Central/Excise Appeal No. 56 of 2018 - - - Dated:- 1-7-2019 - S. Ravindra Bhat, CJ and Dr. Pushpendra Singh Bhati, J. Shri Vipul Singhvi, for the Appellant. Shri Sharad Kothari, for the Respondent. JUDGMENT The Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es upon the definition of Input in Rule 2(k) and contends that one to one link between the use of input goods with the final output is essential. 5. The CESTAT [sic] took into account the later changes to the Cenvat Credit Rules, 2004 - amendment of 2011. The relevant part of pre-amended definition of Input reads as follows :- Input means- (i) all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and Includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 plats which emit effluents should be so equipped as to rid the effluents of dangerous properties. The apparatus used for such treatment of effluents in a plant manufacturing a particular end product is part and parcel of the manufacturing process of that end product, The ammonia used in the treatment of effluents from the urea plant of the appellants has, therefore to be held to be use in the manufacture of urea and the raw naphtha used in the manufacture of such ammonia to be entitled to the said ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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