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2016 (11) TMI 1167 - AT - Central ExciseCENVAT credit - input services - various Insurance services - Held that: - I find that undisputedly the insurance policies have been taken by the Appellant in relation to stock of raw materials, semi-finished goods/finished goods, packing material, consumables as is evident from the policies enclosed as Annexure ‘A’ to the present appeal memorandum. The said policies are availed by the Appellant has a definite nexus with business of manufacture of finished goods. I find the same view has been expressed by the Tribunal in the aforesaid two judgments cited by the learned Advocate for the Appellant. In the result, the impugned Order is devoid of merit - CENVAT credit allowed - appeal allowed - decided in favor of appellant.
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