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TMI Blog2019 (11) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent ORDER PER: ARCHANA WADHWA After hearing both the sides duly represented by Shri Vinay Kansara, Advocate 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 u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the credit by the appellant in respect of the paints cleared by them to themselves only for the 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... V/s CCe-2015 (39) STR 502 (T).;CCE V/s Laxmi Technology and Engineering-2011(23) 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, h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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