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2023 (10) TMI 1085 - AT - Central ExciseCENVAT Credit - input service or not - waste treatment services received from Bharuch Enviro Infrastructure Limited, Ankleshwar for treatment of their factory's waste which arises out of the manufacture of final product - HELD THAT:- As per the Hon’ble Supreme Court judgment in the case of INDIAN FARMERS FERTILISER COOP. LTD. VERSUS CCE., AHMEDABAD [1996 (7) TMI 141 - SUPREME COURT], it has been held that effluent treatment activity is essential in relation to the manufacture of final product. In the present case, the entire case of the department is that the effluent treatment activity is not in relation to the manufacture of the final product. Following the said Apex court judgment, this Tribunal also taken a view that the effluent treatment activity is indeed in or in relation to the manufacture of final product, therefore, the cenvat credit cannot be denied. The issue is no longer res-integra and same has been decided in favour of the assessee. Accordingly, the impugned order is set aside - Appeal allowed.
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