TMI Blog2014 (12) TMI 1216X X X X Extracts X X X X X X X X Extracts X X X X ..... ame can be verified by the department on visiting the factory premises. As the dormitory is located within the factory and the use of the dormitory is for the technicians / engineers for their stay in the factory itself which is required for maintenance of plant and machinery and these technicians / engineers should be available immediately as the factory is located in a remote area. Therefore, hold that the construction of dormitory for this purpose of stay of technicians / engineers is integrally connected with the manufacturing activity of the appellant. Therefore, the credit is available as that service has been availed in the business of manufacturing activity. In these circumstances hold that as construction of dormitory is an integr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant is before me. 2. The Ld. Counsel for the appellant submits that the dormitory is constructed within the factory premises for stay of technicians / engineers in their factory as same is located in a remote area and these technicians / engineers are required for repair of machinery and plant. In these circumstances, the requirement of these technicians / engineers is directly connected with the manufacturing activity of the appellants and for stay of these employees is related to an integral part of their manufacturing activity. In these circumstances, they are entitled to take Cenvat Credit. He submits that although the decision of the Hon ble High Court of Bombay in the case of Manikgarh Cements Vs. C.C.E Nagpur-2010 (20) STR 456 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dormitory is located outside factory premises but the appellant in reply to the show cause notice has clearly mentioned that this dormitory is constructed within factory premises and the said fact has not been contradicted by the Adjudicating Authority or the first appellate authority. In these circumstances, it is held that dormitory is located within the factory and same can be verified by the department on visiting the factory premises. As the dormitory is located within the factory and the use of the dormitory is for the technicians / engineers for their stay in the factory itself which is required for maintenance of plant and machinery and these technicians / engineers should be available immediately as the factory is located in a remo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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