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2012 (11) TMI 833 - CESTAT MUMBAICenvat credit on the security service - at assessee’s pump house for pumping water, which is required as a coolant in their manufacturing operations – Held that:- Without water, the manufacturing operations cannot be carried out and the water has to be pumped from Kundalika river, which is situated away from their factory and there is a pump house for undertaking this activity. The security services provided there is integrally connected to the manufacturing activity at the appellant's factory - they are entitled for the credit
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