FINOLEX INDUSTRIES LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) HEARD both sides.

(2.) THE Appellant filed this appeal against the order -in -appeal No. P -1/VSK/247/09, dated 24 -11 -2009 whereby the Commissioner (Appeals) has denied them the CENVAT credit on outdoor catering services on the ground that the Appellants have not demonstrated that the outdoor catering expenses formed part of the assessable value of the final product.

(3.) THE contention of the Appellant is that outdoor catering services is a mandatory service provided in terms of the Section 46 of the Factory Act, 1948. They contended that outdoor catering services have nexus with the manufacturing of the final product. In support of their contention they have placed reliance on Hon'ble Bombay High Court's decision in the case of CCE, Nagpur v. Ultratech Cement Ltd. : 2010 TIOL 745 -HC -MUM -ST : 2010 (260) E.L.T. 369 (Bom.). The contention is that the expenses are incurred in their factory are included in the cost of production of their final products. In support of this they have also produced a certificate dated 3 -12 -2009 issued by the Cost Accountant.