TMI Blog2017 (10) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... s must be received in the manufacturing premises for availment of CENVAT credit - Held that: - the issue is squarely covered by the decision in the case of Parry Engg. & Electronics P. Ltd. Versus C.C.E. & S.T., Ahmedabad-I, II, III [2016 (1) TMI 546 - CESTAT AHMEDABAD], where it was held that Cenvat credit is eligible on maintenance or repair services of Windmills, located away from the factory - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit E/27998/2013 2006-07 26.10.2009 ₹ 6,08,367/- E/27999/2013 2010-11 19.3.2012 Rs.20,17,894/- 2. Briefly the facts of the present case are that the respondent-assessee is manufacturer of aluminium extruded sections ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be recovered under Rule 14 of the CENVAT Credit Rules, 2004. The credit so availed amounts to ₹ 6,08,367/- for the period 2006-07 and ₹ 20,17,894/- for the period 2010-11. The additional Commissioner vide Order-in-Original dated 5.2.2013 / 15.2.2013 confirmed the demands along with interest and penalty. Aggrieved by the said order, the respondent filed the appeal before the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut services should be in or in relation to the manufacture of excisable goods which is missing in the present case. 3. Heard both the parties and perused the records. 4. The issue involved in the present appeal is no more res integra and is covered in favour of the respondent by the following decisions. (i) Parry Engg. Electronics P. Ltd. vs. CCE: 2015 (40) S.T.R. 243 (Tri.-LB) (ii) ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
