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TMI Blog2018 (4) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... d in relation to manufacture of the final product as without employees contribution no manufacturing can take place - This Tribunal in Hinduja Founders Ltd. Vs. Commissioner of C Ex., Chennai-I [2016 (4) TMI 326 - CESTAT CHENNAI] has held that credit on the employees, insurance service is admissible - credit allowed. Penalty - Held that: - issue is debatable and in some of the judgments on these s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . R.M. Patkar, Ld. Consultant appearing on behalf of the appellant submits that appellant is not contesting Cenvat credit in respect of event management and insurance portion attributed to the families of the employee and same was reversed by the appellant. He submits that insurance services is in respect of employees which is statutory obligations of every manufacturer therefore the same is neces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce service attributed to the families of the employees and same has been reversed. Therefore now only issue of subject matter is insurance of employees of the appellant factory. In this regard I find that insurance of the employees is mandatory under factory act, therefore it is used in relation to manufacture of the final product as without employees contribution no manufacturing can take place. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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