2011 (2) TMI 656

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...., Consultant, for the Respondent. [Order]. - This is an appeal by the department against the order of the Commissioner (Appeals) No. 15/2010 (C.E.) SLM dated 26-2-2010 by which order of the original authority, confirming demand of Rs. 78,124/- after denying the credit alongwith interest and imposing penalty of equal amount, was set aside. 2. Heard both sides. 3. The responden....

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....activities, which was taken by them as credit. On an appeal by the party, the Commissioner (Appeals) set aside the order of the original authority. 4. Learned SDR reiterating the grounds of appeal submits that the above activities are not directly related to manufacture and clearance of final product and the same cannot be also considered to be activities relating to setting up, modernizat....

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....ble to handling of raw materials and rest of the activities are business activities used within the factory premises in connection with maintaining cleanliness and approach to different parts of the factory and to ensure proper communication. Therefore, the credit has been validly taken and the order of the Commissioner (Appeals) is legal and proper. 6. I have carefully considered the subm....