2012 (11) TMI 833

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..... P.R. Chandrasekharan 1. This appeals and stay applications are directed against the Order-in-Appeal No.US/110 & 111/RGD/2012 dated 20/02/2012 passed by the Commissioner of Central Excise (Appeals), Mumbai. 2. The short issue for consideration in this case is, whether the appellant is eligible for Cenvat credit on the security service availed by them at their pump house for pumping water, which .....

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..... it. 5. Heard both sides. 5.1 As the issue lies in a narrow compass I take up the appeal itself for consideration and disposal after granting stay. 5.2 There is no dispute in this case as regards the facts. There is also no dispute as to the fact the water pumped from river Kundalika is used as a coolant in the manufacturing process. If that be so, the pumping of water from the banks of river Ku .....

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