TMI Blog2021 (11) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... NER OF CENTRAL EXCISE PUNE [ 2018 (9) TMI 810 - CESTAT MUMBAI] where it was held that the service tax paid for transportation of such waste material should be considered as input service, for the purpose of availment of Cenvat benefit. The credit availed by the appellant is eligible - Appeal allowed - decided in favor of appellant. - Excise Appeal No. 41098 of 2013 - Final Order No. 42439 / 2021 - Dated:- 23-11-2021 - Hon ble Ms. Sulekha Beevi C.S., Member (Judicial) Shri M. Karthikeyan, Advocate For the Appellant Shri Arul C. Durairaj, Superintendent (Authorized Representative) For the Respondent ORDER Brief facts of the case are that appellants are engaged in manufacture of Gelatin and are registered with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the issue stands covered by the following decisions of the Tribunal : (a) Shriram Rayons Vs CGST CE Udaipur 2020 (1) TMI 582 -CESTAT New Delhi (b) Amphenol Interconnect India Pvt. Ltd. Vs CCE Pune 2018 (9) TMI 810-CESTAT MUMBAI. (c) CCE Surat Vs Shree Khedut Shahakari Khand Udyog Mandli 2011 (11) TMI 251. 3. Ld. A.R Shri Arul C. Durairaj appeared for Revenue and supported the findings in the impugned order. 4. Heard both sides. 5. The issue to be decided is whether appellants are eligible for the credit availed on GTA services used for transporting the waste / sludge from the factory to the dumping yards. On perusal of the records, it is seen that appellants have to remove the waste from the factory to the dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of Shree Khedut Sahankari Khand Udyog Mandli Ltd. (supra), wherein the Tribunal observed as under: 7. Disposal of Press Mud and Ash, as observed by ld. Commissioner (Appeals), is a statutory obligation and when there is a statutory obligation, it is required to be fulfilled and the respondents will not be allowed to continue to manufacture the goods as per Pollution Control Law. If Pollution Control Law is not fulfilled, there will not be any manufacture. Therefore, the conclusion that the activity of transportation of Press Mud and Ash to the fields of farmers for disposal is an activity in or in relation to manufacture of sugar and molasses can not be found fault with. The question of place of removal will not come into pict ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f amonia in effluent treatment plant, the Hon ble Supreme Court in the case of Indian Farmers Fertiliser Coop. Ltd. v. Commissioner of Central Excise 1996 (86) ELT 177 (S.C.), have extended the benefit of exemption to such product, observing as under:- 9. That leaves us to consider whether the raw naphtha used to produce the ammonia which is used in the effluent treatment plant is eligible for the said exemption. It is too late in the day to take the view that the treatment of effluents from a plant is not an essential and integral part of the process of manufacture in the plant. The emphasis that has rightly been laid in recent years upon the environment and pollution control requires that all plants which emit effluents should be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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