TMI Blog2019 (11) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... paint from any other source, they were entitled to avail the credit of the duty paid on the said input. Merely because the appellant themselves are the paint manufacturers and raised invoices in their own name but for HPCL site, they cannot be denied the Cenvat credit of duty paid by them. Admittedly, the appellant was acting in dual capacity i.e. as manufacturer and also service provider. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Appellant and Smt. Anuradha Parabh, Asst. Commissioner Authorised Representative, for the Respondent I find that the Appellant is engaged in the manufacture of Paints, which are being cleared by them on payment of duty of excise. The Appellant is also registered under service tax for providing services falling under the category of maintenance and repair and were discharging its service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of carrying out the services at the site of HPCL. Admittedly, paint is one of the requisite input on which the appellant is entitled to avail the credit . If the appellant would have purchased the paint from any other source, they were entitled to avail the credit of the duty paid on the said input. Merely because the appellant themselves are the paint manufacturers and raised invoices in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STR 265 (T).;Pipava Shipiyard Ltd V/s CCe-2016 (41) STR 151 (T).; CCE V/s Thangavel and Sons Pvt. Ltd.- 2015 (37) STR-144. 5. Admittedly, the appellant was acting in dual capacity i.e. as manufacturer and also service provider. As a manufacture he had cleared the goods on payment of duty and as a service provider, he has availed the credit, which is available for further utilisa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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