2023 (3) TMI 1465

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....EMBER (TECHNICAL) Mr. A. S Harihara Kumar, Consultant For the Appellant Mr. Harendra Singh Pal, Assistant Commissioner (A.R) For the Respondent ORDER ORDER : [ Per Ms. Sulekha Beevi. C.S ] Brief facts are that the appellant is engaged in manufacture of "Epoxy Resins and Hardeners" and holds Central Excise registration. During the course of verification of their records, it was notic....

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....nd interest and for imposing penalty. After due process of law, the original authority confirmed the demand of interest of Rs.4,68,499/- and imposed penalty of Rs.60,61,438/-. Aggrieved by such order, the appellant is now before the Tribunal. 2. The Ld. Consultant Shri A.S. Harihara Kumar appeared and argued for the appellant. It is submitted that the appellant manufacturers Adhesives that use ....

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....mitted by the consultant that the department has denied the credit alleging that the activity of effluent treatment is a post-manufacturing activity and therefore not eligible for credit. The Commissioner (Appeals) has relied on the decision in the case of Maruti Suzuki Ltd. Vs CCE Delhi - 2009 (240) ELT 641 (SC). The Ld. Consultant argued that the said case relates to the eligibility of inputs an....

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....llected for treatment by M/s.TPL. Undisputedly, the effluent treatment of the waste water (hazardous waste) is necessary in order to manufacture the goods. The appellant cannot continue manufacturing of the goods without taking steps for effluent treatment of the waste. The department has denied the credit alleging that the activity carried out by the appellant is an activity which is after the ma....