2018 (1) TMI 342

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..... o India Ltd, who had  an arrangement with M/s Volkswagen India Pvt Ltd., for manufacture of their cars, installed some of the plant and machinery at the premises of the latter and having incurred expenses of premium on insurance of these, availed the CENVAT credit of Rs. 2,50,923/-for the period from 2008-09 to-2010-11.  This was disallowed by the original authority on the ground that CE .....

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..... er  the service is related to manufacturing activities are not of the manufacturing unit at Aurangabad, whether the said services that essential for manufacturing activity to take place, whether the appellant is mandated by law to undertake to send activity and whether the cost of the input service would ultimately form part of the cost of the final product or not of the Aurangabad plant. Sin .....

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..... y finding on such questions would, therefore, not be consistent with the principles of adjudication. 5.      Accordingly, the denial of CENVAT credit of tax paid on insurance premium for capital goods belonging to the appellant used for manufacture of their vehicles at another location does not appear to be sustainable in law. The impugned order must be set aside. Appeal .....

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