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2017 (11) TMI 472 - AT - Central ExciseCENVAT credit - input - Cement - Department was of the view that since the cement is used after the process of manufacture and is in no way connected with the manufacturing activities of the final products of the appellant, thus, it does not qualify as an input u/r 2(k) of CCR, 2004 for the manufacture of final products - Held that: - the identical issue has come up before the Tribunal in assessee’s own case for the earlier period 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. In these terms, we hold that appellant has correctly taken cenvat credit and consequently, they are not required to reverse the same - appeal allowed - decided in favor of appellant.
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