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2016 (4) TMI 24 - CESTAT MUMBAI

2016 (4) TMI 24 - CESTAT MUMBAI - TMI - Admissibility of Cenvat credit - Security services provided to the residential colony of the employees situated adjacent to the factory premises - Appellant contended that residential colony is a necessity for running 24 hours production in the factory therefore security services provided to the residential colony is in relation to the manufacturing of final product - Held that:- by following the judgment of M/s. Manikgarh Cement Vs. CCE, Nagpur [2010 (10) .....

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ellant - Appeal No. ST/86867 to 86870 & 86878/13 - A/85906-85910/16/SMB - Dated:- 8-2-2016 - Ramesh Nair, Member (J) For the Appellant : Shri Rajesh Ostwal, Adv For the Respondent : Shri V Kaushik, Asstt. Commissioner (AR) ORDER Per Ramesh Nair These appeals are directed against Order-in-Appeal No. PVR/224/NGP/2012 dtd. 26/11/2012 passed by the Commissioner (Appeals) Central Excise & Customs, Nagpur wherein Ld. Commissioner (Appeals) upholding the Order-in-Original No. 31-35/DEM/CND/10-11 da .....

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Court judgment in case of M/s. Manikgarh Cement Vs. CCE, Nagpur [2010 (20) STR 456 (Bom.)]. Aggrieved by the impugned order, the appellant is before me. 3. Shri. Rajesh Ostwal, Ld. Counsel for the appellant submits that residential colony is a necessity for running 24 hours production in the factory therefore security services provided to the residential colony is in relation to the manufacturing of final product. He submits that on the issue of admissibility of the Cenvat credit in respect of .....

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