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2016 (1) TMI 1099 - AT - Central ExciseEligibility of Cenvat credit on outdoor catering - Held that:- It is not deniable that providing of the canteen service to the factory workers is a statutory obligation under section 46 of the Factories Act, 1948. Once the labour legislation as welfare measure provides such facility which is having intimate connection with the manufacture, such an object cannot be over ridded by fiscal statute. Therefore, appeal is allowed.
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