Effluent treatment of industrial waste is input service and hence CENVAT admissible

Cheminova India Limited Vs C.C.E. & S.T.-Surat (CESTAT Ahmedabad) CESTAT Ahmedabad held that services availed in respect of effluent treatment plant for treatment of industrial waste is in relation to the overall manufacturing activity and hence CENVAT Credit is duly admissible. Facts- The appellant is engaged in the manufacture of pesticides and insecticides which are falling under chapter 38. For running the factory, the appellant obtained permission from Pollution Control Board under Water (Prevention and Control of pollution Act, 1974) and Air (Prevention and Control of Pollution Act, ...