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2021 (12) TMI 955 - AT - Central ExciseCENVAT Credit - input - paint - erection, commissioning and installation was done by their Delhi office but tower and paints were supplied by the appellant at site - HELD THAT:- It is a fact on record that the paint which has been procured by the appellant have been supplied alongwith tower and the value of the paint has been included in the value of tower on which duty has been paid. In that circumstances, relying on the decision of AJRI ENGINEERING INDUSTRIES PVT LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE-II [2014 (3) TMI 833 - CESTAT MUMBAI], where it was held that the appellant is entitled to take cenvat credit on the paint. Further, I hold that the paint is essential for safeguard of tower; therefore, it is an accessory which do qualify as input in terms of Rule 2(k) of Cenvat Credit Rules, 2004. CENVAT Credit allowed on paints - appeal allowed - decided in favor of appellant.
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