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2016 (11) TMI 1413 - AT - Central ExciseCENVAT credit - cement used for treatment of waste - The Revenue is of the view that since exclusive use of cement was to treat the effluent and it was not used in connection with the manufacture of final product, the appellant is not entitled to take Cenvat credit on cement so used - Held that: - the issue has come up before the Tribunal in assessees own case M/s Hindustan Zinc Ltd Versus Commissioner of Central Excise And Service Tax, Jaipur [2015 (10) TMI 1558 - CESTAT NEW DELHI], 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 - appeal allowed - decided in favor of appellant.
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