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TMI Blog2020 (1) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... umped in terms of the Rajasthan State Pollution Control Board s direction to run their factory - Therefore, the appellant is mandatory required to clear the sludge from their factory and for clearance of the said sludge, the appellant availed transportation services which are like transportation charges paid for procurement of inputs by the appellant for manufacture of their final product. The appellant is entitled to avail Cenvat credit on transportation/Toll charges in question and the facts of the case of Ultra Tech Cement Ltd. [2018 (2) TMI 117 - SUPREME COURT] are not applicable to the facts of the case as in the said case Hon ble Apex Court came to examine the issue of transportation of goods beyond the place of removal up to the plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has been availed by the appellant beyond the place of removal. The order of the adjudicating authority was upheld by the learned Commissioner (Appeals), after relying upon the decision in the case of CCE & ST Vs. Ultra Tech Cement Ltd. - 2018 (9) GSTL 337 (SC). Against the said order, the appellant is before me, 3. The learned Counsel for the appellant submits that it is not a case of removal of goods for transportation thereof up to the place of buyer. In fact the transportation charges have paid for dumping the sludge/waste arises during the course of manufacture and without clearance thereof, they are not able to manufacture the final product. Therefore, they are entitled to Cenvat credit on transportation and Toll charges as held by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r: "7. Disposal of Press Mud and Ash, as observed by ld. Commissioner (Appeals), is a statutory obligation and when there is a statutory obligation, it is required to be fulfilled and the respondents will not be allowed to continue to manufacture the goods as per Pollution Control Law. If Pollution Control Law is not fulfilled, there will not be any manufacture. Therefore, the conclusion that the activity of transportation of Press Mud and Ash to the fields of farmers for disposal is an activity in or in relation to manufacture of sugar and molasses can not be found fault with. The question of place of removal will not come into picture in view of the fact that both Press Mud and Ash are of no use to the appellant and these are required t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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