M/S. Brakes India Ltd vs Cce, Mysore on 22 January, 2010
2. On going through the impugned order, I find that the appellant is engaged in the manufacture of toilet soap and soap noodles and was availing the Cenvat credit in respect of inputs and input services. According to the appellant, it is necessary to get sweeping, cleaning of floor with water for smooth functioning of the plant. Accordingly they engage manpower for removing water from the drainage system of the plant inside the factory essentially required for continuous process of plant operation. Further, inasmuch as the appellant has a ISO certified company, they are required to follow environment laws which include the maintenance of garden inside the factory and also are required regular maintenance to eliminate pollution and having pollution free surroundings of the plant and machinery as well as work force engaged in the manufacture of goods. As such, they have contended that cleaning, housekeeping, toilet and water are basic requirements to run a factory and not providing such facilities effect pollution. They have placed reliance on the Tribunals decision in the case of Brakes India Ltd. vs. CCE Mysore [2010 (19) STR 524 (Tri-Bang)]; ISMT Ltd. vs. CCE [2010 (20) STR 68 (Tri-Mum)]; and Semco Electrical Pvt. Ltd. vs. CCE [2010 (18) STR 177 ]. The appellants have also challenged the demand on the point of limitation inasmuch as the show casue notice was issued on 4.8.2010 for the period 2007-2008 and 2008-2009.