CENVAT credit admissible for construction/setting up of landfill

Advertisement Maharashtra Enviro Power Ltd. Vs. Commissioner of Central Excise (CESTAT Mumbai) The issue under consideration is whether denial of CENVAT credit availed by the appellant for construction/setting up of landfill is justified in law? CESTAT states that, going by the language of para 3 of the show-cause notice one thing is clear that setting of landfill is a mandatory requirement of the guidelines set by the State Pollution Control Board and the said construction was made for storage and disposal of Hazardous Waste which can be equated with construction of immovable property but ...