TMI Blog2019 (1) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... t cannot take place unless the plant is operational. Admittedly, in this case, the appellant has used cement for stabilization of hazardous waste jarofix as toxic effluent at secured land fill which is part and parcel of their manufacturing activity - treatment of effluents from a plant is an essential and integral part of the process of manufacture in the plant. The cement herein had admittedly been used to treat the affluent/waste called Jerofix. Credit allowed - appeal allowed - decided in favor of appellant. - Excise Appeal No. E/53057/2018-EX [SM] - FINAL ORDER NO. 53506/2018 - Dated:- 3-12-2018 - MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Ms. Tamanna Alam, D.R. Present for the Respondent: Mr. D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingly, show cause notice was issued and adjudicated against the Respondent. However, Commissioner (Appeals) held in favour of Respondent. Being aggrieved, Department has filed the present appeal. 5. With this background, we have heard Ms. Tamanna Alam, ld. AR for the Revenue and Mr. Dhruv Tiwari, ld. Advocate for the Respondent. 6. After hearing both sides and on perusal of material available on record, it is observed that the cement is used for treating the waste generated during the process of manufacture. Thus, though it is used at post manufacture stage but apparently this activity is a statutory mandate of Ministry of Environment and a precondition for the operation of plant. Thus, it becomes clear that manufacture of final produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld. 8. For our conclusion we draw support from the judgment of this Court in Collector of Central Excise, Calcutta-II v. Eastend Paper Industries Ltd. - 1989 (43) E.L.T. 201 = 1989 (4) SCC 244, where it was held, Where any particular process......................is so integrally connected with the ultimate production of goods that, but for that process, manufacture or processing of goods would be commercially inexpedient, articles required in that process, would fall within the expression in the manufacture of goods. This was a reiteration of the view expressed in M/s. J.K. Cotton Spinning Weaving Mills Co. Ltd. v. Sales Tax Officer, Kanpur and Another - 1965 (1) SCR 900. It was there held, The expression in the manufacture takes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Hydrochloric Acid (HCL). According to the department, HCL was used to treat the effluent which was a wastage obtained and hence it was not used in or in relation to the manufacturing process. This issue is no longer res integra as it has already been considered by the Supreme Court in the case of Indian Farmers Fertiliser Co-operative Ltd. v. C.C.E., Ahmadabad, 1996 (86) E.L.T. 177 (S.C) = AIR 1996 SC 2542. 8. Further, this Tribunal in the case of Monarch Catalyst Pvt. Ltd. vs. CCE, Thane I [2013-TIOL-780-CESTAT-MUM] has observed as under:- The appellants are the manufactures of various chemicals viz. Nickel Catalyst, Activated Alloy Catalyst, Noble Metal Catalyst, Nickel Aluminium Alloy etc. While producing these chemicals, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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