2018 (8) TMI 16

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....peal is directed against impugned order dated 23.11.2017 passed by Commissioner of Central Tax (Appeals), Pune-I. 2. Brief facts of the case are that the appellant is engaged in manufacture of optical fibers and optical fiber wires, falling under chapter headings 85 and 90 respectively of the Central Excise Tariff Act, 1985. As per the norms/requirement of the Maharashtra State Pollution Control ....

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....he has relied on the decisions of this Tribunal in the cases of Vardhman Special Steels Ltd. vs. CCE & ST, Chandigarh - 2017 (47) STR 245 (Tri. Chand), India Pesticides Ltd. v. CCE & ST, Lucknow - 2016 (43) STR 459 (Tri. All), CCE Surat v. Shree Khedut Sahakari Khand Udyog Mandil Ltd. - 2012 (279) ELT 402 (Tri. Ahm.) and the decision of the Hon'ble High Court of Bombay and CCE v. Ultratech Cement ....

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....te, the same service should be considered as input service for the purpose of availment of CENVAT benefit. In this context, I find that the decisions cited by the appellant are squarely applicable to the facts of the case, in support of availment of Cenvat benefit of service tax paid thereon. It has been held in those decided cases that disposal of hazardous waste is an essential activity for manu....