TMI Blog2010 (3) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... run the factory or not depends on the activity taken over by the manufacturer or as per their requirement for manufacturing activity. Thus, the compound wall is an integral part of the factory. Hence, the credit taken over the input service by the respondent on the construction of the compound wall is eligible to the respondent. - E/1150/2008 - A/183/2010-WZB/MUM/C-IV/SMB - Dated:- 4-3-2010 - Shri Ashok Jindal, Member (J) Shri S.M. Vaidya, JDR, for the Appellant. S/Shri Prakash Shah with J.H. Motwani, Advocates, for the Respondent. [Order]. - Revenue has filed this appeal against the order of Commissioner (Appeals). 2. The facts of the case are that the respondents are engaged in manufacturing of cotton fabrics and were a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ibex Gallagher Pvt. Ltd. v. CCE, Bangalore-III - 2008 (231) E.L.T. 580 (Tri-Bang) (v) Indorama Synthetics Ltd. v. CCE, Nagpur - 2006 (199) E.L.T. 175 (Tri-Mum). (vi) Maruti Suzuki Ltd. v. CCE, Delhi-III - 2009 (240) E.L.T. 641 (S.C.) He further submitted that compound wall is not an integral part of the factory. Hence, it does not cover under input service. Accordingly, the respondents are not entitled to take credit of input service on the construction of compound wall. 4. On the other hand, the learned Advocate appearing on behalf of the respondents submitted that the compound wall is necessary if th1ey have to run the factory as any goods lying outside the factory beyond compound wall will be deemed as removed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to, manufactured product emerges. Therefore, each step towards such production would be a process in relation to the manufacture. Where any particular process is so integrally connected with the ultimate production of goods but for that, process manufacture or processing of goods would be impossible or commercially inexpedient, that process is one in relation to the manufacture. There is no warrant for limiting the meaning of the expression 'in the manufacture of goods' to the process of production of goods only." 7. In the instant case, I find that the respondents have constructed the compound wall around their factory any goods lying within the area of the compound wall would be considered as tying in the factory as per site plan file ..... X X X X Extracts X X X X X X X X Extracts X X X X
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