2016 (11) TMI 1413

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as come up before the Tribunal in assessees own case M/s Hindustan Zinc Ltd Versus Commissioner of Central Excise And Service Tax, Jaipur [2015 (10) TMI 1558 - CESTAT NEW DELHI], where it was held that appellant has used cement for stabilization of hazardous waste 'jarosite' as toxic effluent at secured land fill which is part and parcel of their manufacturing activity - appeal allowed - decided i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ore discharging the said treated effluent as secured land fill. During the period in dispute, the appellant availed Cenvat credit on the cement used for treating the effluent jarosite before dumping it in the land fill. The Revenue is of the view that since exclusive use of cement was to treat the effluent and it was not used in connection with the manufacture of final product, the appellant is no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eir 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 and allow the appeals with consequential relief, if any. 4. By following the earlier order (supra), we set aside the impugned order and allow the appeal of the assessee with con .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X