2009 (6) TMI 459

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....he assessee, the short question arising for consideration is whether CENVAT credit on outdoor catering service received by the appellant and utilised for supply of food to the factory employees is admissible to them in terms of rule 2(1) of the Cenvat Credit Rules, 2004. In an earlier appeal of the same assessee, this benefit was allowed to the appellant subject to fulfilment of certain requiremen....

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....of the cost of production of excisable goods. In the present appeal, however, I have not come across any pleadings as to the number of workers in the factory and as to whether the cost of supply of food in the factory-canteen formed a part of the assessable value of the excisable goods during the material period. It is for the original authority to verify the relevant facts so as to find out wheth....