TMI Blog2013 (6) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... xus with the final product - Held that:- As per Central Pollution Control Board, a manufacturer of these chemicals is essentially required to install effluent treatment plant at their unit. Without installing effluent treatment plant and treating the gases effluents which emerges during the manufacture of these chemicals, the manufacturing process cannot take place. Therefore, treatment of gases e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 manufacturing activity and same does not have nexus with the final product. 2. As the stay application is listed today itself, therefore, the application for early hearing has become infructuous and same is dismissed as infruc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acturing 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 final product (directly or indirectly), therefore, same is entitled for input credit as per Rule 2(K) of the CENVAT Credit Rules, 2004. Therefore, the appellant has rightly taken the input credit on sulphuric acid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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