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2015 (11) TMI 1617 - AT - Central ExciseDenial of CENVAT credit - construction of a drain in an around the factory, so that water may not enter into the factory premises - denial of credit on the ground that construction of such Drain (Nallah) was for the sake of preventing water from entering the factory premises, and thus, the same has no nexus with the manufacture or sale of final product. Held that: - The maintenance and cleanliness of the factory is a statutory requirement, and a manufacturer is under the obligation to comply with the statutory provisions contained in the Factories Act. It is contended that the expenses incurred by the appellant for the input service has been taken as a component of cost for determination of the cost of production for levy of Central Excise duty. The period involved is from July to October 2009, when the un-amended provisions of the input service definition was in vogue, which provides activities relating to business is a constituent for entitling consideration as input service. The Tribunal in the case of Mawana Sugars Ltd. [2014 (12) TMI 1139 - CESTAT NEW DELHI] allowed the appeal on the identical situation. Appeal allowed - credit allowed - decided in favor of assessee.
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