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2015 (7) TMI 970 - CESTAT AHMEDABAD

2015 (7) TMI 970 - CESTAT AHMEDABAD - TMI - Denial of CENVAT Credit - Whether certain pollution control services availed by the appellant are eligible to CENVAT Credit under CENVAT Credit Rules 2004 or not - Appellant was required to maintain certain standards of effluent from Appellant's factory as a mandatory and statutory necessity. - Held that:- permissions granted by Gujarat Pollution Control Board under The Water (Prevention And Control of Pollution) Act, 1974, that Appellant was required .....

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l Naptha used for effluent treatment plant, was held to be eligible for exemption. - treatment of effluent from a factory has to be considered as essential and integral part of the process of manufacture. The ratio of this judgment will be applicable to the services availed by the Appellant - Decided against Revenue. - Appeal No.ST/13778/2014; ST/CROSS/10052/2015 - Order No. A/11047 / 2015 - Dated:- 21-7-2015 - MR. H.K. THAKUR, J. For The Appellant: Shri T.K. Sikdar, Authorised Representative Fo .....

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oval and the word activity relating to business has been omitted from the definition of input services under Rule 2(l) of CENVAT Credit Rules 2004 during the relevant period. It was his case that the case law of Hon ble Apex Court in the case of Indian Farmers Fertilizer Co-op. Ltd Vs CCE Ahmedabad - 1996 (86) ELT 177 (SC) is not applicable. It was also argued by the learned Authorised Representative that mere inclusion of certain expenses in the assessable value of the final product will not ma .....

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ischarge of hazardous waste in their effluent. He furnished copies of such permissions and made the Bench go through the restrictions imposed. He further made the Bench go through the provisions of Section 27 of The Water (Prevention And Control of Pollution) Act, 1974 and conditions imposed by Gujarat Pollution Control Board and emphasized that if the effluent/discharge by the Appellant does not conform to the specifications prescribed then the permission can be withdrawn, resulting into closur .....

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ppellant are eligible to CENVAT Credit under CENVAT Credit Rules 2004 or not. Revenue filed this appeal on the ground that the activities in relation to business have been deleted from the definition of input services during the relevant period. It is observed from the permissions granted by Gujarat Pollution Control Board under The Water (Prevention And Control of Pollution) Act, 1974, that Appellant was required to maintain certain standards of effluent from Appellants factory as a mandatory .....

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