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2015 (2) TMI 265 - AT - Central ExciseDisallowance of CENVAT Credit - Manpower Recruitment Services - Inputs used in the manufacture of exempted goods or exempted services - Held that:- In view of the ruling of the Hon'ble Madras High Court in the case of Eid Parry (I) Ltd. (2013 (3) TMI 366 - MADRAS HIGH COURT), I hold that there is no infirmity in the order of Commissioner (Appeals) and he has rightly held that manpower also consumed for the purpose of handling waste and compost etc. is an essential part of manufacture of the product being excisable goods, etc. and accordingly, the same is fully allowable. - Decided against Revenue.
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