2019 (11) TMI 559

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....013 to September 2013, Cenvat credit was availed by the respondent assessee for cement used as an input to stabilize hazardous waste generated in the manufacture of its final products zinc and lead. This was necessary as the waste product was hazardous and had to be stabilized in terms of Environment Regulations into Jarofix and placed at the Secured Land Fill. The Cenvat credit claimed was sought to be reversed/disallowed by Commissioner who directed payment of Rs. 56,94,393/- along with interest under Rule 14 of the Cenvat Credit Rules, 2004 and also imposed penalty of Rs. 20 lakhs. 3. The assessee appealed to CESTAT contending that Cenvat Credit Rules, 2004 has undergone an amendment to Rule 2(k) which expanded in effect to the art....

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....commonly known as petrol and motor vehicles, used for providing any output service; ............." 6. By Cenvat Credit (Amendment) Rules, 2011, definition of Input in Rule 2(k) was amended and the new definition reads as follows :- "2(k) "inputs" means- (i)         all goods used in the factory by the manufacturer of the final product; or (ii)       any goods including accessories, cleared along with the final product, the value of which is included in the value of the final product and goods used for providing free warranty for final products; or ............." 7. The assessee had relied upon the judgment reported as Indian Farmers Fertiliser Coop. ....