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2015 (12) TMI 1583 - AT - Central ExciseDenial of CENVAT credit on cement - cement used for stabilization of hazardous waste namely jerositewaste product emerged during the course of manufacture of non-ferrous metal - Held that: - the issue has already been settled by the appellant's own case M/s Hindustan Zinc Ltd Versus Commissioner of Central Excise And Service Tax, Jaipur [2015 (10) TMI 1558 - CESTAT NEW DELHI] relied upon where it was held that appellant has used cement for stabilization of hazardous waste 'jarosite' as toxic effluent at secured land fill which is part and parcel of their manufacturing activity. In these terms, we hold that appellant has correctly taken cenvat credit. Denial of CENVAT credit not justified - appeal allowed - decided in favor of appellant.
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