2015 (7) TMI 970

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....ent: Shri Vinay Kansara, Advocate Per: H.K. Thakur This appeal has been filed by the Revenue against OIA No.SUR-EXCUS-002-APP-090-14-15, dt.28.08.2014, issued on 02.09.2014, under which Commissioner (Appeals) has allowed CENVAT Credit on Effluent Treatment Plant services availed by the Appellant. 2. Shri T.K. Sikdar, learned Authorised Representative appearing on behalf of the Revenue argued th....

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....ed that under Section 25 of The Water (Prevention And Control of Pollution) Act, 1974, there are certain restrictions imposed upon the industry for controlling the effluent/discharge from factory premises. That Appellant has been issued permission by Gujarat Pollution Control Board to control discharge of hazardous waste in their effluent. He furnished copies of such permissions and made the Bench....

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....ue involved in the present appeal is whether certain pollution control services availed by the appellant are eligible to CENVAT Credit under CENVAT Credit Rules 2004 or not. Revenue filed this appeal on the ground that the activities in relation to business have been deleted from the definition of input services during the relevant period. It is observed from the permissions granted by Gujarat Pol....

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....ammonia which is used in the effluent treatment plant is eligible for the said exemption. It is too late in the day to take the view that the treatment of effluents from a plant is not an essential and integral part of the process of manufacture in the plant. The emphasis that has rightly been laid in recent years upon the environment and pollution control requires that all plants which emit efflu....