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TMI Blog2021 (12) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... thorised Representative for the Respondent ORDER The appellant is in appeal against the impugned order wherein cenvat credit on paint has been denied. 2. The facts of the case are that the appellant is supplier of tower to various telecommunication companies and having a work contract for erection, commissioning and installation of towers at site. The erection, commissioning and installation wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is an accessory for safeguard of the tower as without painting, the tower got rusted; therefore, paint is essential to long life of the tower. Therefore, it is an accessory and the same qualifies as input in terms of Rule 2(k) of the Cenvat Credit Rules, 2004. It is further submits that the appellant is bought out paint and the same has supplied alongwith tower at site on which they have paid du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties and considered the submissions. 6. It is a fact on record that the paint which has been procured by the appellant have been supplied alongwith tower and the value of the paint has been included in the value of tower on which duty has been paid. In that circumstances, relying on the decision of Ajri Engineering Industries Pvt. Ltd. (supra) I hold that the appellant is entitled to take cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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