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2018 (9) TMI 893 - AT - Central ExciseCENVAT credit - input services - Housekeeping services - Held that:- The appellants have availed the impugned services to keep the factory premises clean as well as to keep the office clean and in hygienic manner. The Factories Act, 1948 mandates that the factory premises has to be maintained sufficient degree of cleanliness, maintenance etc. Hence, housekeeping services are indispensable for the manufacture of final products - credit allowed - appeal allowed - decided in favor of appellant.
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