TMI Blog2015 (10) TMI 2453X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be disputed by any one. Again, using of clean uniform in the course of manufacturing of final products cannot also be disputed as unwanted expenses. On this factual matrix, we find that the steam which is used in the factory premises is in a way related to manufacturing of final products. - In the said case of Indo Rama(2007 (7) TMI 315 - HIGH COURT OF JUDICATURE AT BOMBAY) their Lordships were considering the use of electricity generated in the factory and the above observations were made while denying the proportionate Cenvat Credit on the fuel used in that portion of electricity which is used for lighting the residential quarters. We find that the said observations will apply in the case in hand as it is undisputed that the canteen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n laundry for cleaning of the uniform which was used by the employees in the factory premises for manufacturing of final products. It is his submission that the canteen services are requirement of the law and the uniform is used by the appellant's employees in the manufacturing activity of the final products. It is the submission that the canteen services being pre-requisite of any manufacturing activity. She would submit that the Tribunal in the case of Raymond Ltd. - 2000 (117) ELT 104 has an identical set of facts laid down the meaning of the words for any other purposes . It is her submission that the steam which is used in canteen and in laundry are within the factory premises is nothing but used for any other purposes. 4. Lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anted expenses. On this factual matrix, we find that the steam which is used in the factory premises is in a way related to manufacturing of final products. We find strong force in the contentions raised by the learned Counsel that the entire dispute needs to be considered from the angle whether the use of steam by the appellant in the factory premises is for the purposes related to manufacture and will be falling under the ambit of the phrase used for any other purposes . In our considered view, Honourable High Court of Bombay, in the case of Indo Rama Synthetics (supra) has held what would be covered in the phrase used for any other purposes in paragraph 20 and 21 of the judgment, which we reproduce. 20. We find it difficult to acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g recorded by the Tribunal that the assessee is not entitled to the credit of duty paid on the furnace oil used in the generation of electricity supplied to the residential complexes cannot be faulted. (emphasis supplied) 6.3 In the said case of Indo Rama(supra) their Lordships were considering the use of electricity generated in the factory and the above observations were made while denying the proportionate Cenvat Credit on the fuel used in that portion of electricity which is used for lighting the residential quarters. We find that the said observations will apply in the case in hand as it is undisputed that the canteen services and the laundry service is used within the factory and in a way related to manufacturing activity. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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