Water drawn for cooling and returned to a river can still count as consumption for cess assessment.

Water drawn for cooling turbines and other equipment, and then returned to the river after use, was treated as "consumption" for cess purposes under the Water and Air (Prevention and Control of Pollution) Cess Act, 1977. The appellate authority relied on meter readings at the factory entry and treated the quantity entering the factory as consumed, and that factual basis was upheld. The challenge to that treatment failed because no contrary factual foundation was shown, and new grounds raised for the first time were not entertained. Accordingly, the assessments were not interfered with.

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Issues: Whether the water drawn for cooling turbines and other equipment and returned to the river after use constituted "consumption" under the Water and Air (Prevention and Control of Pollution) Cess Act, 1977.

Analysis: The appellate authority found that the supply of water was measured through meters installed at the factory entry and treated the quantity entering the factory as consumed. The challenge to that finding was upheld by the High Court, and no factual basis was shown for the contrary contention. New points sought to be raised for the first time were not entertained.

Conclusion: The contention that the water was not consumed failed, and the assessments were not interfered with.

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