https://www.taxtmi.com/caselaws?id=256265 CENVAT credit was admissible on manpower recruitment services used to handle and dispose of waste such as press-mud, boiler ash and compost generated during sugar manufacture. The Tribunal treated waste handling and composting as an essential incident of an integrated manufacturing process, not a separate activity unconnected with manufacture, and held that the services remained attributable to the manufacture of excisable goods. Credit could not be denied merely because the waste was later composted or otherwise disposed of, so the Revenue challenge failed. en-us Tue, 28 Oct 2014 00:00:00 +0530 Fri, 24 Feb 2017 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256265 CENVAT credit was admissible on manpower recruitment services used to handle and dispose of waste such as press-mud, boiler ash and compost generated during sugar manufacture. The Tribunal treated waste handling and composting as an essential incident of an integrated manufacturing process, not a separate activity unconnected with manufacture, and held that the services remained attributable to the manufacture of excisable goods. Credit could not be denied merely because the waste was later composted or otherwise disposed of, so the Revenue challenge failed. Case-Laws Central Excise Tue, 28 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256265