https://www.taxtmi.com/caselaws?id=310422 CESTAT Ahmedabad allowed the appeal regarding CENVAT credit for effluent treatment services. The tribunal held that although effluent treatment is not directly connected to manufacturing the final product, it is mandatory under the Pollution Control Act for uninterrupted production. The effluent treatment activity constitutes a vital part of overall manufacturing, making related input services admissible for credit. The tribunal relied on precedents from Kanoria Chemicals and Wipro Enterprises cases, concluding the issue is no longer res-integra and credit is allowable. en-us Wed, 28 Jun 2023 00:00:00 +0530 Tue, 24 Oct 2023 10:31:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310422 CESTAT Ahmedabad allowed the appeal regarding CENVAT credit for effluent treatment services. The tribunal held that although effluent treatment is not directly connected to manufacturing the final product, it is mandatory under the Pollution Control Act for uninterrupted production. The effluent treatment activity constitutes a vital part of overall manufacturing, making related input services admissible for credit. The tribunal relied on precedents from Kanoria Chemicals and Wipro Enterprises cases, concluding the issue is no longer res-integra and credit is allowable. Case-Laws Central Excise Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310422