2017 (8) TMI 1329

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.... manufacture of steel strips and steel tubes falling under Chapter 72 and 73 of Central Excise Tariff Act, has been availing Cenvat credit of Service Tax paid on various input/input services.  During the manufacture of steel strips and steel tubes, hazardous chemical and phosphate sludge were generated as a technological necessity, which if left unattended, is likely to cause inevitable conse....

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....the services rendered by TNWML for disposal of hazardous waste and chemical sludge generating during the course of manufacture, initiated proceedings against them proposing denial of cenvat credit.  The said proceedings resulted into passing of the present impugned orders confirming demands and imposing penalties. 3. After hearing both sides, I find that the only issue required to be decided....