https://www.taxtmi.com/caselaws?id=373200 The Tribunal upheld the Respondent's right to claim Cenvat credit for using cement in treating hazardous waste, ruling that such treatment was an integral part of their manufacturing process. Despite the Department's argument that cement use post-manufacture did not qualify as an input, the Tribunal emphasized the statutory requirement for waste treatment and previous judgments supporting the inclusion of environmental protection activities in manufacturing processes. Citing relevant case law, including decisions from the Madras High Court, the Tribunal dismissed the Department's appeal, affirming the legitimacy of the Respondent's Cenvat credit claim for cement usage in waste treatment. en-us Mon, 03 Dec 2018 00:00:00 +0530 Wed, 09 Jan 2019 06:43:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373200 The Tribunal upheld the Respondent's right to claim Cenvat credit for using cement in treating hazardous waste, ruling that such treatment was an integral part of their manufacturing process. Despite the Department's argument that cement use post-manufacture did not qualify as an input, the Tribunal emphasized the statutory requirement for waste treatment and previous judgments supporting the inclusion of environmental protection activities in manufacturing processes. Citing relevant case law, including decisions from the Madras High Court, the Tribunal dismissed the Department's appeal, affirming the legitimacy of the Respondent's Cenvat credit claim for cement usage in waste treatment. Case-Laws Central Excise Mon, 03 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373200