2015 (10) TMI 2211

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..... and appellant has provided only these services to their employees within the factory premises and in appellant s own case for the earlier periods on the identical services this Tribunal has allowed Cenvat Credit to the appellant. Therefore, following the earlier decision in appellant s own case to maintain judicial discipline, I allow Cenvat credit to the appellant. - Impugned order is set aside .....

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..... quarters are only dormitories which are required for the factory workers or officials or visitors in the factory for repairs and maintenance or other official work as their factory is located in remote area. Therefore, this construction of these quarters is an integral part of their manufacturing activity. They are entitled to take Cenvat Credit thereon vide Final order no. 165/2012-SM(BR) dated .....

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..... o provide shelter, rest room, lunch room, etc. to the employees within the factory and appellant has provided only these services to their employees within the factory premises and in appellant s own case for the earlier periods on the identical services this Tribunal has allowed Cenvat Credit to the appellant. Therefore, following the earlier decision in appellant s own case to maintain judicial .....

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