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TMI Blog1990 (8) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... dantham, DR, for the Respondents. [Order per: V.P. Gulati, Member (T)]. - This is an appeal against the order of the Collector of Central Excise (Appeals), Madras. The short point that falls for consideration is whether the Hydrochloric acid used for treating effluent produced in the appellants' factory is eligible for the benefit of MODVAT credit in terms of Rule 57A. 2. The learned Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er authority has been in error in holding that the effluent treatment was not in or in relation to the finished product i.e. Chlorine as the treatment of effluent is an essential activity which has to be done in relation to the manufacture of Chlorine. 3. Heard Shri Vedantham, the learned D.R. 4. We observe that the short point that falls for our consideration is whether in terms of Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s part of the manufacturing process some effluent is generated which required to be treated. prima facie therefore, there is no nexus as such in the process of production of the final product and the Hydrochloric acid used. The plea made is that the use of Hydrochloric acid is essential for treating effluent which emerges as result of manufacturing process of the final end product. The Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the effluents maybe a must, but the question is has the same to be treated as a part of manufacturing process of specified end product under Notfn. No. 217/86. With a view to draw line as to what constitutes the input in or in relation to the manufacture of a product, it can be safely held that the process which are indispensable to the emergence of the final product and which are inextricably ..... X X X X Extracts X X X X X X X X Extracts X X X X
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