2014 (5) TMI 425

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....oner (AR), for the Respondent. ORDER This appeal and stay application are directed against the Order-in-Appeal No. PKS/448-449/BEL/2010, dated 10-12-2010 passed by Commissioner of Central Excise (Appeals), Belapur, Navi Mumbai. 2. The facts relevant for the case are as follows :- 2.1 The appellant M/s. The Paper Products Ltd., Thane, availed Cenvat Credit on various input service inc....

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....ry premises. The appellant undertakes packing of various products and the same activity requires hygienic condition and, therefore cleaning service has been availed and the same has a direct nexus with the manufacturing activity undertaken by the appellant. He also relies on the judgment of this Tribunal in the case of CCE, Raipur v. H.E.G Ltd., reported in 2012 (277) E.L.T. 204 (Tri.-Del.) = 2010....

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....ion and disposal. 5.2 From the documentary evidence available on record, it is clear that the cleaning service has been undertaken in the factory premises of the appellant. It is nobody's case that cleaning services are not required in a factory and has nothing to do with the manufacturing activities. The manufacturing activities require not only inputs and capital goods but also on the hygi....