2026-VIL-446-CESTAT-CHD-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Classification of Nimbu Fresh - Whether Nimbu Fresh containing a minimum of five percent of fruit juice should be classified under sub-heading 22029020 of the First Schedule of the Central Excise Tariff Act or under 22021020 – HELD - The larger bench of Tribunal in Brindavan Beverages case held that Nimbu Fresh containing a minimum of five percent of fruit juice is classifiable under 22029020 as a fruit juice based drink. This was based on the interpretation of the relevant Regulations under the Food Safety and Standards Act, 2006 which define "non carbonated ready to serve fruit beverages" and "carbonated fruit beverages and fruit drinks". Even when lime juice is added, if the fruit content is not less than 5%, the product would be classified as a fruit juice based drink under 22029020. Therefore, the demand on this count cannot be sustained and set aside - The appeals are allowed by setting aside the impugned orders - Admissibility of CENVAT credit on services related to waste disposal – HELD - CENVAT credit on services for disposal of industrial waste and polluted water in compliance with Environmental laws is an input service used by the manufacturer indirectly in relation to the manufacture of final products. The compliance with the directions of the Pollution Control Board is mandatory, and non-compliance can result in prosecution. Therefore, the CENVAT credit on services related to waste disposal is admissible - Admissibility of CENVAT credit on services related to conducting survey for checking air pollution – HELD - The definition of input services, both before and after 01.04.2011, is wide and includes any services used by the manufacturer directly or indirectly in relation to the manufacture of final products. In this case, the survey of the surroundings for air pollution was a requirement of the principal company, Coca Cola India, to maintain the quality standards of the beverages. The activity is integrally connected to the manufacturing activity of the appellant and hence the CENVAT credit cannot be denied.
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