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2019 (11) TMI 54 - AT - Central ExciseAvailment of CENVAT Credit - paints cleared by them to themselves only for the purpose of carrying out the services at the site of HPCL - HELD THAT:- Admittedly, paint is one of the requisite input on which the appellant is entitled to avail the credit . If the appellant would have purchased the paint from any other source, they were entitled to avail the credit of the duty paid on the said input. Merely because the appellant themselves are the paint manufacturers and raised invoices in their own name but for HPCL site, they cannot be denied the Cenvat credit of duty paid by them. Admittedly, the appellant was acting in dual capacity i.e. as manufacturer and also service provider. As a manufacture he had cleared the goods on payment of duty and as a service provider, he has availed the credit, which is available for further utilisation for payment of service tax or for payment of duty of excise. No merits are found in the Revenue’s contention raised otherwise. Appeal allowed - decided in favor of appellant.
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