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2018 (11) TMI 419 - AT - Central ExciseCENVAT credit - input services - Rule 2(l) of CCR 2004 - insurance taken in the name of Joint Managing Director - Insurance premiums of motor vehicles and repair of motor vehicles - duty paying documents - not valid documents - Rule 9(2) of the CCR 2004. Insurance in the name of Joint Managing Director - Held that:- Merely insurance premium is not in the name of the Joint Managing Director of the appellant company cannot be the reason to deny the Cenvat credit - insurance has been taken by the appellant for their use and the premium has been paid by the appellant only - credit allowed. Insurance premiums of motor vehicles and repair of motor vehicles - Held that:- As these motor vehicles have been used by the appellant for their manufacturing activity and without these vehicles, the appellant is not able to manufacture their goods, therefore, in terms of Rule 2(l) of the Cenvat Credit Rules, 2004 the appellant is entitle to avail the Cenvat credit - credit allowed. Documents against which Cenvat credit has been taken are not valid documents in Rule 9(2) of the Cenvat Credit Rules, 2004 - Held that:- The documents against which the appellant has taken the Cenvat credit are the challans and having all the details required for availment of Cenvat credit in terms of Rule 9(2) of the Cenvat Credit Rules, 2004 - Credit allowed. Appeal allowed - decided in favor of appellant.
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