TMI Blog2023 (3) TMI 1465X X X X Extracts X X X X X X X X Extracts X X X X ..... of the waste. The department has denied the credit alleging that the activity carried out by the appellant is an activity which is after the manufacture of goods. The decision of M/S. MARUTI SUZUKI LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, DELHI-III [ 2009 (8) TMI 14 - SUPREME COURT] is with regard to the eligibility of credit availed on inputs and not on input services. It is not possible for the assessee to avail all types of input services within the factory premises. The decision of Maruti Suzuki Ltd. is not applicable to the facts of this case. Moreover, the activity of waste water treatment is part of manufacturing activity and any activity which is directly or indirectly in relation to manufacture would be eligible for credit - th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r imposing penalty. After due process of law, the original authority confirmed the demand of interest of Rs.4,68,499/- and imposed penalty of Rs.60,61,438/-. Aggrieved by such order, the appellant is now before the Tribunal. 2. The Ld. Consultant Shri A.S. Harihara Kumar appeared and argued for the appellant. It is submitted that the appellant manufacturers Adhesives that use Epichlorohydrin (ECH) as critical raw material which is absorbed rapidly via the skin gastrointestinal tract, and in vapour form, via the lungs of human and animals. The Epichlorohydrin vapour is strongly irritating to the eyes and respiratory tract. Therefore, the appellant has to follow the effluent treatment norms in order to manufacture the said goods. As the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard both sides. 6. The issue is whether the appellant is eligible for the credit of service tax paid on charges collected for treatment by M/s.TPL. Undisputedly, the effluent treatment of the waste water (hazardous waste) is necessary in order to manufacture the goods. The appellant cannot continue manufacturing of the goods without taking steps for effluent treatment of the waste. The department has denied the credit alleging that the activity carried out by the appellant is an activity which is after the manufacture of goods. The decision of Maruti Suzuki Ltd. (supra) is with regard to the eligibility of credit availed on inputs and not on input services. It is not possible for the assessee to avail all types of input services within the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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