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TMI Blog2015 (10) TMI 1558X X X X Extracts X X X X X X X X Extracts X X X X ..... fluent at secured land fill which is part and parcel of their manufacturing activity. In these terms, we hold that appellant has correctly taken cenvat credit and consequently, they are not required to reverse the same. With these observations, we set aside the impugned order - Decided in favour of assessee. - Excise Appeal No. 1511 of 2012, Excise Appeal Nos. 50426, 50675,50677, 50678 of 2014 - A/52585-52589/2015-EX(DB) - Dated:- 13-8-2015 - Ashok Jindal, Member (J) And B Ravichandran, Member (T) For the Appellant : Shri B L Narsimhan, Shri Kipul Agarwal, Advs For the Respondent : Shri M S Negi, DR ORDER Per Ashok Jindal The appellant is in appeals against the impugned orders denying cenvat credit consequently dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (SC)] . Therefore, impugned orders are to be set aside. 4. On the other hand, learned AR reiterated the findings of the impugned orders. 5. Heard the parties. Considered the submissions. 6. In the case of Indian Farmers Fertilisers Coop. Ltd. (supra), the issue came up before the Hon'ble Apex Court for directions to agricultural 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 Collecto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the actual production . In Collector of Central Excise, New Delhi v. M/s. Ballarpur Industries Ltd.-(1984) 4 SCC 566, the respondent manufactured paper and paperboard, in the processes relating to which sodium sulphate is used in the chemical recovery cycle of sodium sulphate which forms an essential constituent of sulphate cooking liquor used in the digestion operation . The Exemption Notification concerned provided exemption to goods which had used as raw material or component parts any goods (inputs) falling under Item 68 of the First Schedule to the Act from so much of the excise duty leviable thereon as was equivalent to the excise duty paid on the inputs. The Court quoted what had been said in Dy. CST v. Thomas Stephen Co. Ltd., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of CCE, Coimbatore vs. Madras Aluminium Company Ltd. [2008 (226) ELT 342 (Mad)] has held as under: 2. The primary contention of the revenue in this case is that the items are not used in or in relation to the manufacture of final product. The first of the items is Hydrochloric Acid (HCL). According to the department, HCL was used to treat the effluent which was a wastage obtained and hence it was not used in or in relation to the manufacturing process. This issue is no longer res integra as it has already been considered by the Supreme Court in the case of Indian Farmers Fertiliser Co-operative Ltd. v. C.C.E., Ahmedabad, 1996 (86) E.L.T. 177 (S.C) - AIR 1996 SC 2542 . In that case raw naptha was obtained at the concessional rate a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 exemption. Hence, the HCL used to treat the effluent would qualify for the credit. 8. Further, this Tribunal in the case of Monarch Catalyst Pvt. Ltd. vs. CCE, Thane-I E/1091/11 has observed as under:- The appellants are the manufactures of various chemicals viz. Nickel Catalyst, Activated Alloy Catalyst, Noble Metal Catalyst, Nickel Aluminium Alloy etc. While producing these chemicals, certain gases effluents emerges whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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