TMI Blog2019 (8) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... on clause of definition - as per assessee it is only expansion of existing production capacity - HELD THAT:- The ground for denial of the cenvat credit by the lower authority is that since setting up has been removed from the inclusion clause of definition, the credit in respect of setting up of the factory is not admissible. As per the facts of the present case, the factory is already existi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER RAMESH NAIR The issue involved is that whether the appellant is entitled for the cenvat credit in respect of Repair and Maintenance, Erection, Installation and Commissioning and Consulting Engineering Service used for expansion of the production capacity. 2. Sh. Yogesh B. Desai Ld. Counsel for the appellant submits that the cenvat credit wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... placed reliance on the following judgments in support of his submission: Shiruguppi Sugar Works Ltd 2019-TIOL-821-CESTAT-BANG Nuvoco Vistas Corporation Ltd 2019 (2) TMI 1292-CESTATChandigarh Idea Cellular Ltd 2016-TIOL-1198-CESTAT-MUM Manaksia Coated Metals And Industries Ltd 2018-TIOL-1100-CESTAT-AHM BMM Ispat Ltd 2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lusion category as brought in definition of input service w.e.f. 01.04.2011. Therefore, all the services were used in or relation to the manufacture of final product as the expanded production capacity is only for manufacture of final product. The judgment cited by the appellant supporting their case, accordingly, I do not agree with the lower authority, hence, the impugned order is set aside. App ..... X X X X Extracts X X X X X X X X Extracts X X X X
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