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TMI Blog2018 (4) TMI 1489X X X X Extracts X X X X X X X X Extracts X X X X ..... d before disposing them as per the directions and guidelines of Ministry of Environment and Forest; the State Pollution Control Boards are required to supervise/monitor the said disposal being done as mandated. In the case in hand, the waste disposal arising in the appellant’s factory is being monitored and disposed of as per the guidelines by authorised agencies of Andhra Pradesh State Polluti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or otherwise. 4. Undisputedly the appellant herein is a manufacturer of bulk drugs and other chemicals. During the course of manufacturing of these items, various inorganic solids, organic residue arises. As per the statutory requirement of Andhra Pradesh Pollution Control Board, this solid waste needs to be treated before being disposed of and the said waste needs to be treated as per the gu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6. I find that the issue is no more res integra, as it has been made mandatory that the wastes of any kind waste needs to be treated before disposing them as per the directions and guidelines of Ministry of Environment and Forest; the State Pollution Control Boards are required to supervise/monitor the said disposal being done as mandated. In the case in hand, the waste disposal arising in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of in due course of time. Keeping in view the requirement of pollution control laws and the same is integral part of the manufacturing process of the final product. He further submitted that the storage, treatment and final disposal of industrial effluents are vital in protecting the environment and the final disposal of such industrial effluents which are toxic in nature are strictly governed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd therefore the same is integrally connected with the manufacturing process and therefore fall in the definition of input services. Consequently, I allow the appeal of the appellant with consequential relief if any. 8. Since similar issue has already been decided by the Tribunal which is in favour of the assessee, respectfully following the same, I hold that appellant is eligible to avail CE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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