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2014 (7) TMI 62 - AT - Central ExciseCENVAT Credit - credit of duty paid of safety shoes - safety shoes worn by the workers in iron & steel factory - nexus with manufacture - Held that:- The only reason for disallowance is that safety shoes are not used in the manufacture. No doubt it is not a capital goods but without shoes being worn by the workers carrying out manufacture activity is difficult. Therefore, use of such shoes is indispensable necessity for iron & steel factory where workers move on hot plates. Ensuring health of workers is mandate of Section 7A(2)(c) of the Factories Act, 1948. Once the indispensable necessity is the requirement of welfare legislation and that is also a Central legislation, object thereof cannot be defeated. Such a spirit was also conveyed by Hon’ble High Court of Bombay in the case of CCE, Nagpur v. Ultratech Cement Ltd. - [2010 (10) TMI 13 - BOMBAY HIGH COURT] and Hero Motorcorp Ltd. v. CCE - [2013 (3) TMI 343 - CESTAT NEW DELHI] - Decided in favour of assessee.
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