2013 (3) TMI 732

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..... t. Shri D.D. Joshi, Supdt. (AR), for the Respondent. ORDER [Order per : P.R. Chandrasekharan, Member (T)]. - The appeal and stay application are directed against OIA No. US/281/RGD/2012, dated 27-4-2012 passed by the Commissioner of Central Excise (Appeals), Mumbai-II. 2. The appellant, M/s. Odyssey Organics Pvt. Ltd., Raigad, undertook processing of waste water of M/s. Apte Organic Chemi .....

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..... hat a similar matter was considered by the Board in the case of bio-medical wastes, wherein it was held that "the incineration/shredding of bio-medical waste can, by no stretch of imagination, be called as 'processing of goods'. Further, the activity also does not qualify to be called as 'provision of service on behalf of the client' and such an activity would not come under the category of Busine .....

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..... e lower authorities. 5. We have carefully considered the submissions made by both the sides. 5.1 In the present case, the appellant is treating the waste water received from M/s. Apte Organics Chemical Pvt. Ltd. before it is sent to the chemical effluent preachment plant for further treatment and disposal. Waste Water or any waste for dispersal per se cannot be considered as goods. Fur .....

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