https://www.taxtmi.com/caselaws?id=340003 Cenvat credit was treated as admissible on input services used for handling, loading, unloading, and disposal of press mud and compost arising as inevitable waste in sugar manufacture. The Tribunal followed earlier decisions holding that such waste does not break the nexus between the input services and the manufacturing process, because the services are not used again in the manufacture of the waste as a separate exempted product. The issue was considered no longer res integra, and the Revenue's challenge failed. The denial of credit was therefore held unsustainable, and the credit allowed. en-us Wed, 15 Feb 2017 00:00:00 +0530 Fri, 24 Mar 2017 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340003 Cenvat credit was treated as admissible on input services used for handling, loading, unloading, and disposal of press mud and compost arising as inevitable waste in sugar manufacture. The Tribunal followed earlier decisions holding that such waste does not break the nexus between the input services and the manufacturing process, because the services are not used again in the manufacture of the waste as a separate exempted product. The issue was considered no longer res integra, and the Revenue's challenge failed. The denial of credit was therefore held unsustainable, and the credit allowed. Case-Laws Central Excise Wed, 15 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340003