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    <title>cenvat credit on services used for disposal of waste from effluent treatment plant</title>
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    <description>CENVAT credit on services for effluent treatment and ETP maintenance is admissible where those services are integral to the manufacturing process and have a direct nexus with the taxable output; case citations permitting credit for ETP inputs support allowing related input services. Compliance with the direct-nexus requirement and procedural rules (including Rule 6) is necessary, and outsourced O&amp;M contracts for on-site ETPs may be creditable if they are connected to manufacturing.</description>
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      <description>CENVAT credit on services for effluent treatment and ETP maintenance is admissible where those services are integral to the manufacturing process and have a direct nexus with the taxable output; case citations permitting credit for ETP inputs support allowing related input services. Compliance with the direct-nexus requirement and procedural rules (including Rule 6) is necessary, and outsourced O&amp;M contracts for on-site ETPs may be creditable if they are connected to manufacturing.</description>
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