CENVAT credit on duty-paid gas mixing facility charges upheld despite no separate input goods being received

CENVAT credit was treated as admissible on duty paid towards facility charges for mixing gases used in the factory, even though no separate input goods were received from the provider. The Tribunal noted that credit could be taken where duty had been paid on the goods or service received, and it relied on the appellant's earlier case involving identical credit for a previous period. As there was no material showing that the earlier favourable order had been challenged by the department, the credit was upheld and consequential relief followed.

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Issues: Whether CENVAT credit was admissible on duty paid towards facility charges for mixing gases used in the factory, even though no separate input goods were received from the provider.

Analysis: The appellant had paid excise duty on the facility charges, and the Tribunal noted that the recipient was entitled to take credit so long as duty had been paid on the goods or service received. It further relied on the appellant's own earlier case, where identical credit was allowed for the previous period, and there was no material to show that the earlier order had been challenged by the department.

Conclusion: The credit was held admissible and the appeal was allowed with consequential relief.

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