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TMI Blog2012 (6) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... e the grant so that the company can phase out the process, which cause depletion of ozone in the atmosphere - the activity undertaken by the appellant was to implement the national plan and ensure that the appellant follow the provisions of Ozone Depleting Substances (Regulation & Control) Rules, 2000 - the whole activity has a direct nexus with the manufacture and manufacturing process and is wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art of CTC National Phase Out Plan. The National CTC Phase Out Plan came into being because of Ozone Depleting Substances (Regulation Control) Rules, 2000 and it was required to be followed by any person producing or causing to produce any Ozone Depleting Substance. Based on the audit report, the appellant was required to modify the production process to phase out the CTC usage (by changing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y or indirectly in or in relation to the manufacture of final products and clearance of final products from the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory premises of provider of output services or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se depletion of ozone in the atmosphere. This was done for the purpose of implementation of provisions of relevant rules and as a part of National Plan. What emerges from the facts and circumstances of the case is that the activity undertaken by the appellant was to implement the national plan and ensure that the appellant follow the provisions of Ozone Depleting Substances (Regulation Control) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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