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2013 (12) TMI 759 - AT - Central ExciseDenial of Cenvat credit on paint as input or not as per rule 2 (k) - Paint applied on plant and machinery – Eligible for cenvat credit – Assessee contended that plant and machinery being fixed towards the earth, are not excisable, the paint would not be eligible for cenvat credit – Held that:- The paint is specifically covered by definition of ‘input’ under Rule 2 (k) and there is no condition that its use must be directly by the manufacturer, the cenvat credit on this ground cannot be denied. New grounds raised in the appeal by the revenue – Held that:- The grounds of appeal in the Revenue’s appeal do not mention the point at all that the paint had been cleared as such – Revenue’s appeal is on a totally on different ground that paint after its application on capital goods i.e. the power plant machinery installed in the factory which is fixed to the earth, would not be eligible for cenvat credit - The plea has to be rejected not only on the ground that the department cannot file appeal on a new ground which was not there at all in the show cause notice, but the same has also to be rejected as an obsurd plea – There is no merit in the revenue’s Plea and the same is rejected – Decided against Revenue.
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