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2018 (12) TMI 372 - AT - Central ExciseCENVAT Credit - input services - services used for construction of secured landfill and jarofix storage pond and other allied works for disposal of industrial waste and polluted water - appellant otherwise engaged in manufacture of lead and zinc concentrates, zinc cathode and sulphuric acid - Held that:- For the present case, it is an undisputed fact that the cenvat credit is taken by the assesse on the services used for construction of secured landfill i.e. for stabilisation of hazardous waste as that of jarofix being a toxic affluent. Since the activity is for securing the landfill from which the final product has to be extracted it is definitely the part and parcel of their manufacturing activity i.e. of extraction of lead and zinc from these mines. Otherwise also this construction is meant for disposal of industrial waste i.e. it is an activity of pollution control and as such is statutory requirement for any manufacturing unit generating waste. This activity is essential, though indirectly, for the manufacture of final product of the assesse and as such qualifies eligibility of being called as input service. Appeal allowed - decided in favor of appellant.
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