2013 (2) TMI 494

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..... Credit allowed in respect of dismantling of existing structure in factory - In favour of assessee - E/3338 OF 2010-SM - 1491 OF 2012 - SM (BR) - Dated:- 5-11-2012 - MS. ARCHANA WADHWA, J. Ms. Shweta Bector for the Appellant. Ms. Vartika Karnawat for the Respondent. ORDER 1. Being aggrieved with the order passed by Commissioner (Appeals) vide which he has allowed the responde .....

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..... ild, recondition, reconstitute, remake, repair, replace, etc. Collins Thesaurus of the English Language 2nd Edition 2002 defines the term as under:- Renovate verb- restore, repair, refurbish, renew, recreate, remodel, reconstitute, recondition etc. 5.6 In view of the definition of input service given under rule 2(l) of the Cenvat Credit Rules, 2004 and the term "renovate" defined in the above .....

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