TaxTMI 
TaxTMI 
2019 (1) TMI 365
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....zinc concentrates, falling under Chapter 26 of the First Schedule to the Central Excise Tariff Act, 1985. Respondent is procuring cement and availing credit of the duty paid on the cement. During audit, it was observed by the Department that the Respondent used cement for treatment and disposal of the hazardous industrial waste generated, i.e. Jarofix, by mixing cement and lime into said Jarofix at secured land fill during the zinc smelting operations, in order to pre-empt and stop its adverse impact on the environment as per the direction of the Ministry of Environment and Forests as a pre-condition to the operations of the Plant. 3. Department was of the view that since the cement is used after the process of manufacture and is in no way....
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....ltural plant wherein the Apex Court has held that the apparatus used for treatment of effluent in a plant manufacturing a particular end-product is a part and parcel of the manufacturing process of end-product. We further find that Hon'ble Apex Court has observed as under: "6. The excise authorities and the appellants filed appeals before the Tribunal. The Tribunal reversed the decision of the Collector insofar as it held that the off-site plants, other than the effluent treatment plant, were a part of the process of manufacture of fertilisers. The Tribunal held that ammonia was used for the maintenance of the plant and equipment meant for testing and commissioning the plant and could not be said to be utilised in manufacture. Similarly,....
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.... 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 effluents should be so equipped as to rid the effluents of dangerous properties. The apparatus used for such treatment of effluents in a plant manufacturing a particular end-product is part and parcel of the manufacturing process of that end-product. The ammonia used in the treatment of effluents from the urea plant of the appellants has, therefore, to be held to be used in the manufacture of urea and the raw naphtha used in the manufacture of such ammonia to be entitled to the said....
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....ases effluents is essential part of manufacturing of these chemicals. As appellant has used sulphuric acid as input for treatment of these gases effluents in the effluent treatment plant, which is a process of manufacturing of final product (directly or indirectly), therefore, same is entitled for input credit as per Rule 2(K) of the CENVAT Credit Rules, 2004. Therefore, the appellant has rightly taken the input credit on sulphuric acid for treatment of effluents arising during the manufacture of final product. 9. Admittedly, in this case, the appellant has used cement for stabilization of hazardous waste jarofix as toxic effluent at secured land fill which is part and parcel of their manufacturing activity. From the above discussion, it ....