https://www.taxtmi.com/caselaws?id=249025 Cenvat credit on safety shoes used by factory workers was treated as admissible because the footwear was an essential safety requirement in a hot steel plant and was linked to the employer's statutory duty to protect worker health under welfare legislation. The denial based on a narrow view that the items were not directly used in manufacture was rejected, since the shoes enabled manufacturing activity to be carried on safely. The disallowance was therefore set aside and the credit allowed in favour of the assessee. en-us Fri, 19 Jul 2013 00:00:00 +0530 Wed, 02 Jul 2014 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249025 Cenvat credit on safety shoes used by factory workers was treated as admissible because the footwear was an essential safety requirement in a hot steel plant and was linked to the employer's statutory duty to protect worker health under welfare legislation. The denial based on a narrow view that the items were not directly used in manufacture was rejected, since the shoes enabled manufacturing activity to be carried on safely. The disallowance was therefore set aside and the credit allowed in favour of the assessee. Case-Laws Central Excise Fri, 19 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249025