2017 (8) TMI 1329

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..... e manufacture of steel strips and steel tubes falling under Chapter 72 and 73 of Central Excise Tariff Act, has been availing Cenvat credit of Service Tax paid on various input/input services.  During the manufacture of steel strips and steel tubes, hazardous chemical and phosphate sludge were generated as a technological necessity, which if left unattended, is likely to cause inevitable cons .....

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..... the services rendered by TNWML for disposal of hazardous waste and chemical sludge generating during the course of manufacture, initiated proceedings against them proposing denial of cenvat credit.  The said proceedings resulted into passing of the present impugned orders confirming demands and imposing penalties. 3. After hearing both sides, I find that the only issue required to be decide .....

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..... ame has to be held as admissible cenvatable input service to the same effect in Tribunal decisions in the case of CCE, Surat Vs. Shree Khedut Sahakari Khand Udyog Mandli Ltd. - 2012 (279) ELT 402 (Tri.-Ahmd.) and in the case of Hindustan Zinc Ltd. Vs. CCE & ST, Jaipur - 2016(45) STR 571 (Tri.-Del.) 4. In as much as the issue is decided, by following the same I set aside the impugned orders and al .....

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