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2015 (10) TMI 1693 - AT - Central ExciseDenial of CENVAT Credit - Medical services - Held that:- In the absence of any documentary evidence it cannot be said that such services of Male nurse are provided only in the residential colonies. On the contrary, as per the provisions contained under Section 45 of the Factories Act 1948 read with Gujarat Factories Rules 1963, it is obligatory on the part of a specific manufacturer to maintain first Aid Appliances and ambulance alongwith trained medical staff to take care of certain situations. Once the facility is required to be provided statutorily, it cannot be said that the same is not be in relation to manufacture. Similar views have been taken by the court’s in relation to Pollution Control Activity where these services are required to be provided statutorily under the Pollution Control Act and the Factories Act. - Cenvat Credit with respect to medical facilities provided statutorily under the Factories Act 1948 will be admissible - Decided in favour of assessee.
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