2018 (12) TMI 1624

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..... , Cenvat Credit is allowable under the provisions of Rule 2(l) of the Cenvat credit rules, 2004 - credit allowed - appeal allowed - decided in favor of appellant. - APPEAL No.E/2767/2011-EX[DB] - FINAL ORDER NO.72929/2018 - Dated:- 27-12-2018 - Mr. Ashok Jindal, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) For the Appellant : Shri B. L. Narasimhan (Adv.) Shri Hrishike .....

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..... y. Under the facts and circumstances, I find that the appellant needs large number of trained and competent/qualified personnel to effect production in their factory. For this purpose they require the availability of the persons in the near vicinity of the factory as the factory runs 24 hours round the-clock in shifts. Under such circumstances, I hold that the construction and maintenance and othe .....

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