2017 (7) TMI 383

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.... The fact of the case is that appellant is engaged in the manufacture of Aluminium goods for which they are registered with the Central Excise as a manufacturer. The appellant is also service provider for construction services for which they are separately registered with service tax department. The appellant have availed Cenvat credit on the input which was used in the manufacture of Aluminium do....

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....iled Cenfvat credit on the input used in the manufacture of Aluminium doors and windows, they have discharged the excise duty on such doors and windows. Since the doors and windows were cleared on payment of duty Cenvat credit availed on input is correct and legal which cannot be disputed. As regard construction service it has no relation with the manufacture activity of the appellant therefore wi....

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.... both have to be dealt with separately for all the purposes. As regard the manufacture activity appellant has complied with all the rules and regulation procedure such as input was received on which credit was taken the said input was used in the manufacture of doors and windows and it is cleared on the payment of duty. This fact is not under disputed. Accordingly, Cenvat credit availed on such in....