TMI Blog2019 (1) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... red by the appellant are not marketable. Unless until the goods are not marketable, they are not excisable. Therefore, any activity/services availed by the assessee till the product become excisable is entitled for input services credit in terms of Rule 2 (l) of Cenvat Credit Rules, 2004. The service availed by the appellant before the stage the paint becomes marketable, the appellant is entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Rule 2 (l) of the Cenvat Credit Rules, 2004. 2. The facts of the case are that the appellant is manufacture of paints. The appellant avail cenvat credit of service tax paid on account of Repair and Maintenance of Automatic Dispensing Machines used to mix colour and white paint to obtain specific colour of the paint. As these Automatic Dispensing Machines have been installed at the premises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Revenue, therefore, the Revenue cannot take contrary decision. Therefore, in the light of the decision of the Hon ble Supreme Court in the case of Commissioner of Central Excise, Hyderabad vs. Novapan Industries Ltd. 2007 (209) ELT 161 (S.C.), the revenue cannot take a contra stand in subsequent decisions. 4. Ld. AR appearing on behalf of the Revenue submits that admittedly this serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e till the product become excisable is entitled for input services credit in terms of Rule 2 (l) of Cenvat Credit Rules, 2004. As the said rule provides that any service directly or indirectly availed in relation to manufacture of final product is an input service. Accordingly, the service availed by the appellant before the stage the paint becomes marketable, I hold that the appellant is entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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