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TMI Blog2015 (7) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... mandatorily under a statutory obligation, then it cannot be said that the same is not in relation to the manufacture of finished goods in Appellant's factory. This principle was settled by Hon'ble Supreme Court in the case of Indian Farmers Fertilizer Co-op. Ltd Vs CCE Ahmedabad (1996 (7) TMI 141 - SUPREME COURT OF INDIA), where duty free raw material Naptha used for effluent treatment plant, was held to be eligible for exemption. - treatment of effluent from a factory has to be considered as essential and integral part of the process of manufacture. The ratio of this judgment will be applicable to the services availed by the Appellant - Decided against Revenue. - Appeal No.ST/13778/2014; ST/CROSS/10052/2015 - Order No. A/11047 / 2015 - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the effluent/discharge from factory premises. That Appellant has been issued permission by Gujarat Pollution Control Board to control discharge of hazardous waste in their effluent. He furnished copies of such permissions and made the Bench go through the restrictions imposed. He further made the Bench go through the provisions of Section 27 of The Water (Prevention And Control of Pollution) Act, 1974 and conditions imposed by Gujarat Pollution Control Board and emphasized that if the effluent/discharge by the Appellant does not conform to the specifications prescribed then the permission can be withdrawn, resulting into closure of Appellant s factory. It was his case that in view of the above facts, the services availed for controlling po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia which is used in the effluent treatment plant is eligible for the said exemption. It is too late in the day to take the view 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 he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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