2018 (9) TMI 810

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... emical sludge arising out of manufacturing process is a hazardous waste and its disposal / removal from the factory is not only required for smooth and hassle free manufacturing operations, but also for complying with the requirement of statutory pollution control norms - the service tax paid for transportation of such waste material should be considered as input service, for the purpose of availm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... / removal from the factory is not only required for smooth and hassle free manufacturing operations, but also for complying with the requirement of statutory pollution control norms. Therefore, the service tax paid for transportation of such waste material should be considered as input service, for the purpose of availment of Cenvat benefit. Considering the necessity of use of amonia in effluent .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... used for such treatment of effluents in a plant manufacturing a particular end-product is part and parcel of the manufacturing process of that end-product. The ammonia used in the treatment of effluents from the urea plant of the appellants has, therefore, to be held to be used in the manufacture of urea and the raw naphtha used in the manufacture of such ammonia to be entitled to the said exempti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X