2012 (11) TMI 833

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ri S.R. Bhatti, Dy. Comm. (AR) Per: P.R. Chandrasekharan 1. This appeals and stay applications are directed against the Order-in-Appeal No.US/110 & 111/RGD/2012 dated 20/02/2012 passed by the Commissioner of Central Excise (Appeals), Mumbai. 2. The short issue for consideration in this case is, whether the appellant is eligible for Cenvat credit on the security service availed by them at ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ELT 369 (Bom), they are entitled for the credit. 5. Heard both sides. 5.1 As the issue lies in a narrow compass I take up the appeal itself for consideration and disposal after granting stay. 5.2 There is no dispute in this case as regards the facts. There is also no dispute as to the fact the water pumped from river Kundalika is used as a coolant in the manufacturing process. If that be....