2014 (7) TMI 62

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ORDER Learned Counsel justify use of shoes by the workers as norms to fulfil the requirement of Factories Act, 1948. She says that without safety shoes being worn the workers cannot work in the hot steel plant in Iron & Steel factory of SAIL. Learned Commissioner (Appeals) did not appreciate such an essential requirement of law for which he disallowed Cenvat credit. 2. Revenue's submissio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X