https://www.taxtmi.com/caselaws?id=350593 Cement used to stabilise and dispose of hazardous industrial waste in a secured landfill was treated as an input eligible for Cenvat credit under Rule 2(k) because the waste-treatment activity was mandatory and formed an essential, integral part of the manufacturing process. The Tribunal applied its earlier view in the assessee's own matter and held that goods used for pollution-control or effluent-treatment measures necessary to carry on manufacture have the required nexus with manufacturing operations. On that basis, no reversal of credit was warranted, the impugned order was set aside, and relief was granted to the assessee. en-us Thu, 28 Sep 2017 00:00:00 +0530 Thu, 09 Nov 2017 08:08:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350593 Cement used to stabilise and dispose of hazardous industrial waste in a secured landfill was treated as an input eligible for Cenvat credit under Rule 2(k) because the waste-treatment activity was mandatory and formed an essential, integral part of the manufacturing process. The Tribunal applied its earlier view in the assessee's own matter and held that goods used for pollution-control or effluent-treatment measures necessary to carry on manufacture have the required nexus with manufacturing operations. On that basis, no reversal of credit was warranted, the impugned order was set aside, and relief was granted to the assessee. Case-Laws Central Excise Thu, 28 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350593