https://www.taxtmi.com/caselaws?id=333653 Cement procured duty-free under Notification No. 22/2003-CE was treated as goods used in connection with manufacture where it was used to stabilise jarosite, a hazardous waste generated in zinc smelting, and for its lawful disposal in landfill. The notification was read to cover goods connected with manufacturing activity, and not only those used directly in production. Controlled disposal of hazardous effluents was regarded as an essential and integral part of the manufacturing process, supported by the principle that pollution-control and effluent-treatment measures form part of manufacture. The restrictive view of the lower authorities was found unsustainable, and the exemption denial was not justified. en-us Tue, 18 Oct 2016 00:00:00 +0530 Thu, 20 Oct 2016 17:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333653 Cement procured duty-free under Notification No. 22/2003-CE was treated as goods used in connection with manufacture where it was used to stabilise jarosite, a hazardous waste generated in zinc smelting, and for its lawful disposal in landfill. The notification was read to cover goods connected with manufacturing activity, and not only those used directly in production. Controlled disposal of hazardous effluents was regarded as an essential and integral part of the manufacturing process, supported by the principle that pollution-control and effluent-treatment measures form part of manufacture. The restrictive view of the lower authorities was found unsustainable, and the exemption denial was not justified. Case-Laws Central Excise Tue, 18 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333653