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2014 (1) TMI 1549 - CESTAT NEW DELHICenvat credit availed - Services of manpower supply used for development and maintenance of the green belt – Waiver of Pre-deposit – Held that:- The permission given to the appellant by the Ministry of Environment for expansion of their production capacity is subject to condition that the appellant unit maintains 33% of the plant area as green belt - Since this is the statutory requirement and without fulfilling the same, the appellant unit would not be allowed to carry out manufacturing activity, the services of manpower supply used for the maintenance of the green belt have nexus with the manufacture of the final product – thus, they would be eligible for Cenvat credit - Following Millipore India Ltd. v. CCE, Bangalore-II [2008 (11) TMI 97 - CESTAT, BANGALORE] and Kirloskar Oil Engines Ltd. v. CCE, Aurangabad [2010 (6) TMI 210 - CESTAT, MUMBAI] – the order for denial of the Cenvat credit and imposing penalty on the appellant, is set aside – Decided in favour of Assessee.
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