Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (10) TMI 893 - CESTAT CHENNAICENVAT credit - employees medical insurance - employees personal accident insurance - Held that: - the issue stands settled in favor of the assessees by the decision in the case of CCE. & C., AURANGABAD Versus ENDURANCE SYSTEMS INDIA PVT. LTD. [2008 (12) TMI 126 - CESTAT MUMBAI], where it was held that any expenses which form part of the manufacturing cost as per format prescribed in CAS-4 statement shall be allowable as credit. Since in para 5.2 of CAS-4, medical benefits are included, the credit is allowed - credit allowed - appeal dismissed - decided against Revenue.
|