2018 (1) TMI 362

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..... nvestment of India Ltd. v. Commissioner of Service Tax, LTU, Chennai [2017 (10) TMI 737 - CESTAT CHENNAI], wherein the said services were held to be Cenvatable - appeal dismissed - decided against Revenue.
Mrs. Archana Wadhwa, Member(Judicial) Shri Manoj Kumar, AC(AR) for the Revenue Shri Mihir Deshmukh, Advocate for the Respondent ORDER Being aggrieved with the order passed by Commissioner .....

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..... ng the course of manufacture of final product, which is unavoidable. Therefore there is force in the argument made by the appellant that the said Hazardous waste is the by product generated during the course of manufacture of final product. Further manufacturing is also not possible without the generation of this hazardous waste. Also as per the provisions of Rule 5(2) of Hazardous Waste (Manageme .....

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..... us waste generated during the course of manufacture and therefore disposal of waste is part and parcel of the manufacturing activity and has a direct nexus with the manufacturing process. Had it been the facility of disposal of such waste was available in the factory, the appellant would have done it in house. However, since the said facility is not available with the Appellant they have opted to .....

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..... ctivity and hence, the equipment used for pollution control were bound to be used in the post manufacturing activity of the final product. Hence, it can be understood that disposal of hazardous waste generated in the process of manufacture, following the requirement of Pollution Control Board, is related to the manufacturing activity. It is seen that the hazardous sastes generated during the proce .....

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