Is it permissible to use zakat funds to purchase a water cooler for factory workers who need cold water?

It is not permissible to spend zakat funds on purchasing a water cooler for factory workers, because the expenditures of zakat are restricted to the eight categories, and the workers are not among them by virtue of being workers. Moreover, those who are not eligible for zakat might benefit from it. Furthermore, it is a condition for zakat that its ownership be transferred to its rightful recipient.