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TMI Blog2016 (8) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... on to the manufacture of final taxable products. - Decided in favour of appellant with consequential relief - E/50651/2015-SM - Final Order No. A/70132/2016-SM - Dated:- 5-4-2016 - Shri Anil Choudhary, Member (J) Shri Kapil Vaish, CA, for the Appellant. Shri A.K. Goswami, AC (AR), for the Respondent. ORDER The appellant are manufacturer of insecticides, is in appeal against order-in-appeal dated 15-12-2014 passed by the Commissioner (Appeals) Customs, Central Excise and Service Tax, Lucknow by which Cenvat credit availed on transportation charges in the process of cleaning and disposal of waste have been disallowed. 2. SCN dated 24-10-2013 was issued for the period April 11 to March 12, as during course of audit it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n observed, agreeing with the appellant, that it is essential for them to dispose of properly the hazardous waste products for smooth functioning of the business, but at the same time the Id. Commissioner finds that the definition of input services, provides that services be used directly or indirectly in the manufacture of final products and clearance of final products up to the place of removal only. Further observed, the inclusive part of the definition also restricts the outward transportation upto the place of removal only. Accordingly considering the transport expenses so incurred, to having been incurred beyond the place of removal, the disallowance was upheld. As regards penalty, observed that there is no deliberate intention on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clause (ii) that any input service utilised by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final product - thus disposal of hazardous waste is an essential activity for the manufacture of taxable products, without which there can be no effective, manufacture. Accordingly prays for allowing the appeal with consequential benefits, he also relies on the ruling of SMB Bench of this Tribunal in the case of CCE v. EID Parry India Ltd. reported in 2005 (186) E.L.T. 417 (Tri.-Chennai) wherein it has been held, even past manufacturing expenses incurred by a chemical industry, for the pollution control, have been held to be integrally connected with the process of manufacture of chemical products (Taxabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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