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TMI Blog2018 (10) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... :- As per the facts of the case the Product Recall Insurance Policy is taken by the appellant, as per condition of sale of the goods, without the said condition the goods cannot be sold to customer, the Product Recall Policy is pre-decided before supply of the goods. Therefore, it cannot be said that the Product Recall Policy Expenses is a post removal expenses, once it is pre-determined the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax paid on Insurance services of Product Liability product Recall Insurance Policy . The policies is in respect of goods manufacture and sold by appellant. The adjudicating authority denied the Cenvat Credit on the ground that the Insurance is for post removal activities, therefore, on such Insurance Policies credit is not admissible. The Ld. Commissioner (Appeals) upheld the disallowance of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following judgment. ROTORK CONTROL (INDIA) PVT.LTD. Vs. COMMR.OF c. EX., CHENNAI-2010 STR 684 (Tri. Chennai) HARSHA ENGINEERS LTD Vs. COMMISSIONER OF c.EX., AHMEDABAD-2012 (27) STR 164 (Tri. Ahmd.) COMMISSIONER OF C. EX., TIRUNELVELI Vs. india cements ltd. - 2014 (313) ELT 714 (Tri.- Chennai). 3. Shri. Amit Kumar Mishra, Ld. Deputy Commissioner (AR) appearing on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cost of the final product, during the manufacturing of the same. I also perused the order of the Commissioner (Appeals) in case of different assessee case i.e in Orbit Bearing India Pvt. Ltd (Supra). The Commissioner (Appeals) after detailed finding by interpreting the definition of the inputs service came to the conclusion that credit cannot be denied in respect of Product Recall Policy. The Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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