2010 (10) TMI 228

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..... anufacturing of the final product - The Insurance Policy for Workmen’s Compensation has been taken by the respondent to cover the risk of the workers who are involved in the manufacturing process of the final product - the respondents are entitled for Input Service Credit as per Rule 2(l) of the Cenvat Credit Rules - Decided in favour of assessee. - E/485/2009-SM(BR) - 1199/2010-SM(BR)(PB) - Date .....

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..... 3. On the other hand, the authorized representative of the respondent submits that the Insurance Policy for Workmen s Compensation has been taken for the workers, who are involved in manufacturing process and to cover the risk of those workers, the policy has been obtained by the respondents. Hence it is directly related to the manufacturing process and as per Rule 2(l) of the Cenvat Credit Rule .....

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