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2019 (11) TMI 559 - HC - Central ExciseCENVAT Credit - input - cement used as an input to stabilize hazardous waste generated in the manufacture of its final products zinc and lead - period of April 2013 to September 2013 - HELD THAT:- The interpretation of the CESTAT of the expression “input” as covering all goods used in a factory by a manufacturer of any final product - as evident from the words “final product”, re-enforces the intention of rule making authority to expand the definition and provide the benefit of input credit even to the processes which are not intrinsically covered or do not have a direct link with the manufacture of the final product. This aspect assumes significance in the present case since the input is used to stabilize a by-product, a hazardous waste, which is not permitted to be handled and transported without stabilizing, under the other laws. The use of cement as a stabilizing agent in the factory at the stage of treatment of hazardous waste can be said to be goods used in the factory by the assessee/manufacturer of a final product - appeal dismissed - decided against appellant.
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