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2019 (2) TMI 253 - AT - Central ExciseCENVAT Credit - input services - Product Liability Insurance - not post manufacturing activity - period April 2016 to March 2017 - Held that:- The appellants have taken such insurance policies to cover their losses in case finished products are defective and the customers claim for compensation - It is brought out that the insurance does not cover cost of removal, replacing or repair of defective products or losses of use but is only for malfunctioning or manufacturing defects, which is detected in the hands of the customers. These cannot be considered as post-manufacturing activities as they are integrally connected to the manufacture of finished products - credit cannot be denied - appeal allowed - decided in favor of appellant.
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