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TMI Blog2014 (10) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... he certificate in first-aid recognized by the State Government and for this purpose, the appellant have availed the service of manpower supply agents for hiring of the trained persons for providing first-aid to the workers/employees requiring the same. Similarly, first-aid box and the trained persons for providing first-aid is required to be maintained by the appellant in their mines in terms of the provisions of Section 21 of the Mines Act, 1952. For deploying the persons qualified to provide first-aid, the appellant have received the services from the man power supply agent in respect of which they availed cenvat credit of Rs. 3,80,279/- during the period from December, 2008 to November, 2009. The department being of the view that these s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and there is similar provision in respect of Mines in Section 21 of the Mines Act, 1952, that unless the appellant comply with the provisions of Factories Act and Mines Act, they would not be allowed to carry on the manufacturing activities and hence, the maintenance of first-aid box along with trained persons and the availment of services for this purpose is an activity which has to be treated as in or in relation to the manufacture of final products, that the Commissioner (Appeals)'s finding that the compliance with other relevant Acts is for the factory and the same is not relevant for the purpose of Central Excise Law, is not correct, that Hon'ble Gujarat High Court in the case of CCE, Ahmedabad Vs. Ferromatik Milacron India Ltd. - 2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. I find that the same view has been taken by the Hon'ble Gujarat High Court in the case of Ferromatik Milacron India Ltd. (supra). In this regard, paras-5 and 6 of this judgement are reproduced below:- 5. 'Input Service' is defined under Rule 2(l) of the Rules, which insofar as the same is relevant for the purpose of the present appeal, reads thus : (l) 'input service' means any service,- (i) xxxx (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes the services in relation to setting up, modernization, renovation or repairs of a fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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