2014 (7) TMI 62

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..... t is not a capital goods but without shoes being worn by the workers carrying out manufacture activity is difficult. Therefore, use of such shoes is indispensable necessity for iron & steel factory where workers move on hot plates. Ensuring health of workers is mandate of Section 7A(2)(c) of the Factories Act, 1948. Once the indispensable necessity is the requirement of welfare legislation and tha .....

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..... Appeals) did not appreciate such an essential requirement of law for which he disallowed Cenvat credit. 2. Revenue s submission is that when the goods in question was not used in or in relation to manufacture, disallowance is justified. 3. Heard both sides and perused the record. 4. The only reason for disallowance is that safety shoes are not used in the manufacture. No doubt it is not a .....

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