https://www.taxtmi.com/caselaws?id=241094 The Tribunal upheld the respondent's eligibility for cenvat credit on paint applied to machinery within the factory premises, rejecting the Revenue's contention that credit should be denied. It emphasized that the paint met the definition of 'input' under Rule 2(k) and was eligible for credit, distinguishing the case from Vandana Global Ltd. The Tribunal highlighted the importance of adhering to specific definitions in the Cenvat Credit Rules to determine credit eligibility accurately, dismissing the Revenue's appeal as lacking merit and being an absurd appeal without due consideration. en-us Fri, 31 May 2013 00:00:00 +0530 Mon, 06 Jan 2014 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241094 The Tribunal upheld the respondent's eligibility for cenvat credit on paint applied to machinery within the factory premises, rejecting the Revenue's contention that credit should be denied. It emphasized that the paint met the definition of 'input' under Rule 2(k) and was eligible for credit, distinguishing the case from Vandana Global Ltd. The Tribunal highlighted the importance of adhering to specific definitions in the Cenvat Credit Rules to determine credit eligibility accurately, dismissing the Revenue's appeal as lacking merit and being an absurd appeal without due consideration. Case-Laws Central Excise Fri, 31 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241094