2011 (5) TMI 802

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..... k Jindal     This appeal is filed by the appellant against the denial of CENVAT credit availed by them on service tax paid on transportation and clearance of waste generated during the course of manufacturing of their final product. 2. The appellants are engaged in the manufacture of bulk drug. The waste chemicals were generated during the course of manufacturing of finished pr .....

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..... n she relied on the decision of the Hon-ble Bombay High Court  in the case of  CCE Nagpur vs. Ultratech Cement Ltd - 2010 (20) STR 577 (Bom.). Therefore, she prayed that the impugned order be set aside. 5. On the other hand the learned SDR supported the impugned order and further submitted that the clearance and transportation of waster is a post manufacturing activity, therefore, the .....

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..... ar that the transportation and clearance of waste is an activity of the appellant's manufacturing business. Therefore, the appellants are entitled to avail the CENVAT credit on service tax paid on transportation and clearance of waste generated during the course of manufacturing. Hence, I do not find any merits in the impugned order. Therefore, the same is set aside.The appeal is allowed with cons .....

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