https://www.taxtmi.com/forum/issue?id=3044 Whether inputs and consumables used in an effluent treatment plant attached to a manufacturing unit qualify as inputs eligible for Cenvat credit when ETP treatment is treated as essential and integral to the manufacturing process; reported case law holds that apparatus and chemicals for effluent treatment are part and parcel of manufacture, while administrative/budgetary clarification asserts credit is not admissible on inputs having no relation to manufacture. en-us Thu, 02 Jun 2011 11:02:35 +0530 Thu, 23 Jan 2025 15:58:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3044 Whether inputs and consumables used in an effluent treatment plant attached to a manufacturing unit qualify as inputs eligible for Cenvat credit when ETP treatment is treated as essential and integral to the manufacturing process; reported case law holds that apparatus and chemicals for effluent treatment are part and parcel of manufacture, while administrative/budgetary clarification asserts credit is not admissible on inputs having no relation to manufacture. Discussion-Forum Central Excise Thu, 02 Jun 2011 11:02:35 +0530 https://www.taxtmi.com/forum/issue?id=3044