2016 (1) TMI 818

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..... ce - disallowance of CENVAT credit against the appellant - Held that:- There is no finding by the Commissioner (Appeals) in the appeal that service of caterer was not utilized for the factory with a view to comply to the provisions of Factories Act. In such an event, when it did not rule out the utility of service to factory workers, disallowance is uncalled for. - Appeal Nos. E/41800/2013 and E/ .....

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..... d. He relies on the decision of the Tribunal in the cases of CCE Vs. M/s. Grasim Industries Ltd. - 2015 (12) TMI 272 and Sterlite Industries (I) Ltd. Vs. CCE, Madurai - Final Order No. 41148/2015 dated 9.9.2015 to buttress his claim. 2. Argument advanced as above appeals to common sense when appellant is manufacturer of cement and control of pollution in factory area is an indispensable necess .....

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..... tility of service to factory workers, disallowance is uncalled for. 4. Record reveals truth of proposition of assessee as above. The service of caterer being utilized for factory workers, denial of CENVAT credit on outdoor catering would be unreasonable and uncalled for. 5. In the result, on the aforesaid two limited points, both the appeals are allowed in the manner indicated above. 6. S .....

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