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2013 (6) TMI 344 - CESTAT MUMBAICENVAT credit on sulphuric acid used for treating the effluents in the effluent treatment plant - denial of claim on the premise that the effluent treatment has taken place after the completion of the manufacturing activity and same does not have nexus with the final product - Held that:- As per Central Pollution Control Board, a manufacturer of these chemicals is essentially required to install effluent treatment plant at their unit. Without installing effluent treatment plant and treating the gases effluents which emerges during the manufacture of these chemicals, the manufacturing process cannot take place. Therefore, treatment of gases effluents is essential part of manufacturing of these chemicals. As appellant has used sulphuric acid as input for treatment of these gases effluents in the effluent treatment plant, which is a process of manufacturing of final product (directly or indirectly), therefore, same is entitled for input credit as per Rule 2(K) of the CENVAT Credit Rules, 2004. In favour of assessee.
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