https://www.taxtmi.com/caselaws?id=444862 Waste treatment service used for treatment and disposal of industrial effluents generated during manufacture is an admissible input service where pollution control compliance makes such treatment mandatory. The service is not a post-manufacture activity divorced from production; it is treated as an essential and integral part of the manufacturing process because it has a direct nexus with the running of the factory and uninterrupted manufacture. On that basis, credit cannot be denied in respect of such effluent-treatment services. en-us Fri, 20 Oct 2023 00:00:00 +0530 Mon, 23 Oct 2023 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444862 Waste treatment service used for treatment and disposal of industrial effluents generated during manufacture is an admissible input service where pollution control compliance makes such treatment mandatory. The service is not a post-manufacture activity divorced from production; it is treated as an essential and integral part of the manufacturing process because it has a direct nexus with the running of the factory and uninterrupted manufacture. On that basis, credit cannot be denied in respect of such effluent-treatment services. Case-Laws Central Excise Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444862