2018 (1) TMI 521

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..... ustan Zinc Ltd Versus Commissioner of Central Excise And Service Tax, Jaipur [2015 (10) TMI 1558 - CESTAT NEW DELHI], this Tribunal has allowed cenvat benefit on cement, holding that use of cement for stabilization of hazardous waste jarosite as toxic effluent at secured landfill is part and parcel of their manufacturing activity - credit allowed - appeal allowed - decided in favor of appellant. .....

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..... rief facts of the case are that the appellant is engaged in the manufacture of lead and zinc, falling under Chapter 26 of the First Schedule to the Central Excise Tariff Act, 1985. During the disputed period, the appellant availed cenvat credit of Central Excise duty paid on cement. During the course of audit, the Department observed that the appellant had used cement for treatment and disposal of .....

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..... ther hand, the ld. DR appearing for the Revenue reiterated the findings recorded in the impugned order. 5. Heard both sides and perused the case records. 6. We find that in an entirely identical set of facts, in the case of the appellant itself, this Tribunal vide final order dated 13.08.2015 has allowed cenvat benefit on cement, holding that use of cement for stabilization of hazardous wast .....

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