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TMI Blog2018 (12) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... gibility of being called as input service. Appeal allowed - decided in favor of appellant. - Excise Appeal No. E/52859/2018 [SM], E/51143/2018 [SM] - FINAL ORDER NO. 53359-53360/2018 - Dated:- 6-12-2018 - MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Ms. Sukriti Das, Advocate Present for the Respondent: Mr. K. Poddar, DR ORDER PER: RACHNA GUPTA Both these Appeals involving three SCNs are taken together for the issue being common, the period of demands being successive, and the Order-in-Original also being common. However, the Order of Commissioner (Appeals) with respect to 2 Show Cause Notices dated 31.01.2018 has allowed the Appeal of the assesse against whereof the Department is before this Tribunal in Appeal vide Appeal No. 51143. The third SCN is decided by Commissioner (Appeals) vide Order dated 28.05.2018 vide which the Appeal of assessee is rejected against which the assesse is in Appeal before this Tribunal vide Appeal No. 52859. 2. The facts relevant for the adjudication of both the Appeals are that the appellants are engaged in manufacture of zinc, lead concentrates zinc cathode and sulphuric acid and even availed c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ous industrial waste. The same is essentially, integrally connected with the manufacturing process and as such qualify to be an eligible input in terms of Rule 2(l) of Cenvat Credit Rules, 2004. Reliance has also been placed upon the Final Order No. 53167-53172/2018 dated 26.10.2018 vide which 6 Appeals of the present assessee itself were decided in favour of the assessee. Resultantly, the Appeal as filed by the assessee with respect to two SCNs is hereby prayed to be allowed and simultaneously the Appeal filed by the Department with respect to the remaining third SCN is prayed to be dismissed. 5. Ld. DR while justifying the order of Commissioner (Appeals) dated 28.05.2018 and feeling aggrieved of order of commissioner(Appeals) dated 31.01.2018 has impressed upon that the construction of secured landfill and jarofix storage pond and other allied works is civil structure or the part thereof and as such is clearly excluded from the definition of input services in terms of Rule 1(A)(a) of CCR, 2004 as has been rightly been appreciated by Commissioner(Appeals) in its order dated 28.05.2018. It is submitted that in the prior decision of the same Commissioner on the same issue, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of renting of a motor vehicle in so far as they relate to a motor vehicle which is not a capital goods; or (BA) services of general insurance business, servicing, repair and maintenance, in so far as they relate to a motor vehicle which is not a capital goods, except when used by--- (a) A manufacturer of a motor vehicle -------manufactured by him; or (b) A provider of output service as specified in sub clause (105) ------ insured or reinsured by him or (C) Such as those provided in relation to outdoor catering, beauty treatment------ for personal use or consumption of any employee] 7. The word in or in relation to manufacture of final product as has used in the aforesaid definition had initially been explained by Hon ble Apex Court in the case Collector of Central Excise Vs. Rajasthan State Chemical 1991(55) ELT 444 (S.C.) though the aforesaid definition is into force w.e.f. 01.04.2011 however pre-amended definition also used the words directly or indirectly in or in relation to the manufacture of final products. The Hon ble Apex Court had widened the scope of the said definition. The Hon ble Apex Court in another case JK Cottons Spinning and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being employed in off-site plants, namely, water treatment plant, steam generation plant, inert gas generation plant and effluent treatment plant, all of which were part of the integral process of the manufacture of urea. After taking into consideration the earlier judgment in the case of C.C.E., Calcutta-II v. M/s. Eastend Paper Industries Ltd. AIR 1990 SC 1893, J.K. Cotton Spinning and Weaving Mills Co. Ltd. v. Sales Tax Officer, Kanpur, AIR 1965 SC 1310, C.C.E., New Delhi v. M/s. Ballarpur Industries Ltd.- 1989 (43) E.L.T. 804 (S.C.) = AIR 1990 S.C. 196 and Deputy CST v. Thomas Stephen Co. Ltd., 1988 (34) E.L.T. 412 (S.C.) = AIR 1988 S.C. 997 in paragraph 9, the Supreme Court held as follows : 9. That leaves us to consider whether the raw naphtha used to produce the ammonia which is used in the effluent treatment plant is eligible for the said exemption. It is too late in the day to take the view that the treatment of effluents from a plant is not an essential and integral part of the process of manufacture in the plant. The emphasis that has rightly been laid in recent years upon the environment and pollution control requires that all plants which emit effluents should be so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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