The Commissioner Of Customs & Central ... vs M/S. Ultratech Cements Ltd on 8 October, 2012
4. The only reason for disallowance is that safety shoes are not used in the manufacture. No doubt it is not a capital goods but without shoes being worn by the workers carrying out manufacture activity is difficult. Therefore, use of such shoes is indispensable necessity for iron & steel factory where workers move on hot plates. Ensuring health of workers is mandate of section 7A(2) (c) of the Factories Act, 1948. Once the indispensable necessity is the requirement of welfare legislation and that is also a Central legislation, object thereof cannot be defeated. Such a spirit was also conveyed by Honble High Court of Bombay in the case of CCE, Nagpur vs. Ultratech Cement Ltd. 2010 (260) ELT 369 (Bom.)