Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 1049 - CESTAT MUMBAICENVAT credit - insurance policy obtained under Workmen's Compensation Scheme - appellant is a manufacturer of explosives - Held that: - the appellant being a manufacturer of explosives required to take out insurance policy under the Workmen's Compensation Scheme - identical issue in respect of similarly placed industry, i.e. M/s Economic Explosives Ltd. [2018 (5) TMI 1034 - CESTAT MUMBAI] was considered by the Bench and was held in favor of assessee, by holding that Insurance service availed to protect workmen has direct nexus to the manufacturing activity of the appellant since appellant is engaged in the manufacture of explosives - credit allowed - appeal allowed - decided in favor of appellant-assessee.
|