CENVAT Credit in respect of effluent treatment activity allowable

UPL Ltd Vs C.C.E. & S.T.- Valsad (CESTAT Ahmedabad) CESTAT Ahmedabad held that effluent treatment activity is essential in relation to the manufacture of final product and accordingly, CENVAT Credit in respect thereon cannot be denied. Facts- The issue involved in the present case is that whether the appellant is entitled for cenvat credit in respect of waste treatment services received from Bharuch Enviro Infrastructure Limited, Ankleshwar for treatment of their factory’s waste which arises out of the manufacture of final product. Conclusion- Hon’ble Supreme Court judgment in the ...