2016 (11) TMI 430

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..... nsidered in the cost of manufacturing - CENVAT credit allowed. Supply of Manpower Service - Held that: - there is no contrary finding of no use of such manpower in manufacture - CENVAT credit allowed. Transit Insurance - Outward Freight Service - Held that: - decision in the case of Commissioner of Central Excise, Chennai-II Vs M/s. Lucas TVS Ltd., & Ors. [2016 (4) TMI 189 - CESTAT CHENNAI] .....

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..... ed for Transit Insurance and Outward Freight Service - decided partly in favor of assessee. - Appeal No. E/41598/2013-SM - Final Order No. 40688/2016 - Dated:- 29-4-2016 - Shri D.N. Panda, Judicial Member. Shri K.P. Muralidharan, AC (AR) for the Appellant. Shri T. Benny Ebenezer, Adv. for the Respondent. ORDER Learned departmental representative says that disputes in this app .....

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..... uch count. 5. So far as the Manpower aspect is concerned, there is no contrary finding of no use of such manpower in manufacture, by learned Commissioner (Appeals), for which, his order on that count is also not possible to be disturbed. 6. As regards Transit Insurance and Outward Freight is concerned, those aspects were examined by Tribunal in the case of Commissioner of Central Excise, Che .....

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