2018 (5) TMI 1213

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..... lized in the Residential Colony and the Guest House which are situated at a place away from the factory - credit cannot be denied - appeal allowed - decided in favor of appellant.
Mr. S.S Garg, Judicial Member Ms Sandhya Sarvode, Advocate- For the Appellant Mr. N. Jagadish, AR- For the Respondent Order Per: S.S GARG The present appeal is directed against the impugned order dated 01.10.2012 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has upheld the Order-in-Original. Briefly the facts of the present case are that the appellants are manufacturers of Cement and Clinker and registered with the Department. They were availing cenvat credit of duty paid on inputs and capital goods and also availing the credit of .....

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..... ion with the maintenance of Plant and manufacturing of final product and hence has nexus with the manufacture of final product. She also submitted that with regard to the up-keeping of the colony, the said service is essential requirement to provide stay to the employees especially as the factory is located in a remote location. She further submitted that the colony and the Guest House are located away from the city in a remote location and therefore providing of quarters is only to ensure that the employees are available round the clock to attend to the manufacturing operation, break down etc. In support of this submission, she relied upon the following decisions: a. CCE, Hyderabad Vs. M/S. ITC, Paper Boards & Specialty Papers Division - .....

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..... t House and the Colony has no nexus with the final product manufactured by the appellant. a. DCW Ltd. Vs. CCE, Tirunelveli - 2016 (332) E.L.T. 142 (Tri.-Chennai) b. CCE, Nagpur Vs, Manikgarh Cement - 2010 (20) S.T.R. 456 (Bom.) c. CCE & Cus. Vs, Gujarat Heavy Chemicals Ltd. - 2011 (22) S. T.R, 610 (Guj.) d. Ultra Tech Cement Ltd, vs, CCE, Nagpur - 2015 (40) S.T.R. 284 (Tri. -Mumbai) e. Polylink Polymers (P) Ltd, Vs, CCE, Ahmedabad-Il - 2013 (31) S.T.R. 457 (Tri, -Ahmd.) f. Bhushan Steel & strips Ltd. Vs. CCE, Raigad - 2014 (310) E.L.T, 918 (Tri. -Mumbai) 5. After considering the submissions of both the parties and perusal of the material on record and the various judgments relied upon by both the parties, I find that the issue is sq .....

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