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2014 (1) TMI 456 - CESTAT NEW DELHIDenial of Cenvat credit – Input services not relatable to final product – Waiver of Pre-deposit – Held that:- Following Suzuki Motorcycle (I) Pvt. Ltd. vs. CCE, Delhi-III, Gurgaon [2011 (2) TMI 56 - CESTAT NEW DELHI] – maintenance of R.O. plant is for providing pure water to the employees of the company - canteen is one of the essential requirements for running a factory - prima-facie supply of pure water is one of the essential requirements for running of the factory – Pre-deposits waived till the disposal – unconditional stay granted.
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