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2019 (1) TMI 365 - AT - Central ExciseCENVAT Credit - input - Cement - Respondent used cement for treatment and disposal of the hazardous industrial waste generated, i.e. Jarofix, by mixing cement and lime into said Jarofix at secured land fill during the zinc smelting operations - denial of credit on account of nexus - Rule 2(k) of Cenvat Credit Rules, 2004 - Held that:- The cement is used for treating the waste generated during the process of manufacture. Thus, though it is used at post manufacture stage but apparently this activity is a statutory mandate of Ministry of Environment and a precondition for the operation of plant. Thus, it becomes clear that manufacture of final product cannot take place unless the plant is operational. Admittedly, in this case, the appellant has used cement for stabilization of hazardous waste jarofix as toxic effluent at secured land fill which is part and parcel of their manufacturing activity - treatment of effluents from a plant is an essential and integral part of the process of manufacture in the plant. The cement herein had admittedly been used to treat the affluent/waste called Jerofix. Credit allowed - appeal allowed - decided in favor of appellant.
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