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TMI Blog2019 (11) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013 to September 2013, Cenvat credit was availed by the respondent assessee for cement used as an input to stabilize hazardous waste generated in the manufacture of its final products zinc and lead. This was necessary as the waste product was hazardous and had to be stabilized in terms of Environment Regulations into Jarofix and placed at the Secured Land Fill. The Cenvat credit claimed was sought to be reversed/disallowed by Commissioner who directed payment of Rs. 56,94,393/- along with interest under Rule 14 of the Cenvat Credit Rules, 2004 and also imposed penalty of Rs. 20 lakhs. 3. The assessee appealed to CESTAT contending that Cenvat Credit Rules, 2004 has undergone an amendment to Rule 2(k) which expanded in effect to the ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commonly known as petrol and motor vehicles, used for providing any output service; ............." 6. By Cenvat Credit (Amendment) Rules, 2011, definition of Input in Rule 2(k) was amended and the new definition reads as follows :- "2(k) "inputs" means- (i) all goods used in the factory by the manufacturer of the final product; or (ii) any goods including accessories, cleared along with the final product, the value of which is included in the value of the final product and goods used for providing free warranty for final products; or ............." 7. The assessee had relied upon the judgment reported as Indian Farmers Fertiliser Coop. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enefit of input credit even to the processes which are not intrinsically covered or do not have a direct link with the manufacture of the final product. This aspect assumes significance in the present case since the input is used to stabilize a by-product, a hazardous waste, which is not permitted to be handled and transported without stabilizing, under the other laws. 9. In these circumstances, use of cement as a stabilizing agent in the factory at the stage of treatment of hazardous waste can be said to be goods used in the factory by the assessee/manufacturer of a final product. 10. In view of the foregoing discussion, this Court is of the opinion that there is no merit in the appeal and no substantial question of law arises. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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