Cenvat credit on embedded paint shop structures upheld where binding precedent had already settled the issue.

Cenvat credit on materials and capital goods used for fabrication, erection and commissioning of paint shops embedded to earth was held admissible, the High Court following its earlier binding precedent on the same issue. As the point was already covered, no substantial question of law remained for further examination and the appeal did not survive on merits.

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Issues: Whether Cenvat credit on materials and capital goods used for fabrication, erection and commissioning of paint shops embedded to earth was admissible.

Analysis: The issue had already been decided in favour of the assessee in earlier binding precedent of the same Court, and the Court followed that decision. The appeal did not survive for further examination on merits, and no substantial question of law remained for consideration.

Conclusion: Cenvat credit on the disputed paint shop structures was held admissible, and the appeal was not entertained on merits.

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