2013 (6) TMI 344

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..... hi, Supdt. (AR) Per: Ashok Jindal: The appellants are in appeal against the impugned order along with an application for stay and early hearing of the appeal wherein CENVAT credit on sulphuric acid which is used by the appellant for treating the effluents in the effluent treatment plant was denied on the premise that the effluent treatment has taken place after the completion of the manufacturin .....

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..... tment plant and treating the gases effluents which emerges during the manufacture of these chemicals, the manufacturing process cannot take place. Therefore, treatment of gases effluents is essential part of manufacturing of these chemicals. As appellant has used sulphuric acid as input for treatment of these gases effluents in the effluent treatment plant, which is a process of manufacturing of f .....

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