9911796707
TMI Blog2010 (12) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... URT) held that providing canteen is an integral part of manufacturing activity of the assessee and as per the decision of Maruti Suzuki Ltd. (2009 (8) TMI 14 - SUPREME COURT) is also any input which has gone into manufacturing of final product directly or indirectly is entitled for input credit, in this case also the respondent is entitled for the input credit on LPG which has gone to the canteen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in canteen is not eligible for Modvat Credit as it not used in or in relation to the manufacture of final products. The respondent was asked to reverse inadmissible credit of LPG used in the canteen. Same was confirmed by the adjudicating authority. The matter came before this Tribunal and same was remanded back for fresh adjudication. Observing the findings of the Hon'ble Apex Court in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled for credit. Hence, sought rejection of the impugned order. 4. On the other hand, the authorised representative of the respondent reiterated the impugned order. 5. Heard and considered the submissions. 6. The short issue involved in this case is whether the respondent are entitled to take credit on the LPG which is used in the canteen maintained by them for their workers as inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons are very much relevant to decide the issue in hand whether the credit taken by the respondent on LPG which has gone to canteen and the same is part of activity of manufacturing of final product as input or not? In the case of M.M.R. Khan (supra) the Hon'ble Apex Court has given a clear-cut findings that providing canteen is an integral part of manufacturing activity of the assessee and as per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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