2018 (5) TMI 1049

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....ommissioner (AR) for respondent This appeal is directed against Order-in-Appeal No: NGP/EXCUS/000/APPL/257/ 17-18 dated 07/09/2017 passed by the Commissioner of Central Excise & GST (Appeals), Nagpur. 2. Heard both the sides and perused the records. 3. scrutiny of the records, it transpires that the issue in the case in hand is regarding eligibility to avail CENVAT credit availed during M....

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....t in paragraph No. 3, the bench held as under: '3, The specific exclusion prescribed by Rule 2(1) of CENVAT Credit Rules, 2004 does not cover when the inputs are utilized for safety of employee under a statutory obligation. Workmen compensation is liability under the Labour Law. Insurance service availed to protect workmen has direct nexus to the manufacturing activity of the appellant since ap....