2020 (5) TMI 609

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..... CONTAINER TERMINAL PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, RAIGAD [ 2017 (4) TMI 805 - CESTAT MUMBAI] where it was held that It is apparent that credit for the sewage treatment plant and for the garden maintenance cannot be denied as the same are statutory requirement for operating the Port - credit allowed. House Keeping - HELD THAT:- The consent obtained from the Pollution Control C .....

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..... ent case is liability of CENVAT credit on Garden maintenance and housekeeping within the factory premises. 2. Learned counsel for the appellant pointed out that the matter is squarely covered by the decision of Madras High Court in the case of M/s Rane TRW Steering Systems Ltd. 2018-TIOL-414-HC-MAD-CX. Learned Counsel further pointed out as far as activity of garden maintenance is concerned, th .....

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..... he impugned order on this ground is set aside and appeal is allowed. 4.1 As far as the admissibility of CENVAT credit on house-keeping is concerned, it is noticed that the consent obtained from the Pollution Control Committee by the appellant is subject to the condition that the appellant shall maintain good housekeeping in the factory premises. Thus, maintenance of good housekeeping is require .....

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