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M/s. Fiem Industries Ltd. - Unit II Versus CCE, Chennai III

2016 (1) TMI 1099 - CESTAT CHENNAI

Eligibility of Cenvat credit on outdoor catering - Held that:- It is not deniable that providing of the canteen service to the factory workers is a statutory obligation under section 46 of the Factories Act, 1948. Once the labour legislation as welfa .....

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6 - Shri D.N. Panda, Judicial Member Shri Sai Prashanth, Advocate for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent JUDGEMENT It is not deniable that providing of the canteen service to the factory workers is a statutory obligation un .....

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