Cenvat credit available on workmen compensation insurance policy

Dharti Dredging and Infrastructure Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad)

Cenvat credit available on workmen compensation insurance policy – Assessee and not the workmen being the actual beneficiary: The Larger Bench of the CESTAT has held that the workmen compensation insurance policy takenby the assessee-manufacturer under the provisions of the Workmen Compensation Act, 1923 is not excluded by clause (C) of Rule 2(l) of the Cenvat Credit Rules, 2004. Relying upon the Madras High Court decision which had ov

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