Cenvat credit allowed on cold insulation for VAM despite non-excisability. Tribunal affirms decision.

The Appellate Tribunal CESTAT NEW DELHI held that Cenvat credit is allowable on "cold insulation" used with Vapour Absorption Machine (VAM). The Tribunal affirmed the Commissioner (Appeals) decision, allowing credit despite the non-excisability of the centralized air-conditioning system. The Revenue's appeal was dismissed.

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The Appellate Tribunal CESTAT NEW DELHI ruled that Cenvat credit is admissible on "cold insulation" used as an accessory of Vapour Absorption Machine (VAM). The Tribunal upheld the order of the Commissioner (Appeals) stating that since VAM is excisable, credit is allowed even though the centralized air-conditioning system is not excisable. The appeal by the Revenue was rejected.

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