2018 (2) TMI 902

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....ssioner (AR), for respondent ORDER This appeal has been filed by M/s. Rhodia Specialty Chemicals India Ltd. Cross objection has also been filed by Revenue. 2. Learned counsel for the appellant pointed out that cenvat credit has been denied on (1) marine insurance service and (2) insurance for directors and supervisory officers arising in day-to-day functioning. The period of dispute is af....

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....also the raw material before the same enter into the factory. She argued that the Commissioner (Appeals) has wrongly relied on the decision of the Tribunal in the case of JSW Salav (Steel) Ltd. - 2015-TIOL-674-CESTAT-MUM, where insurance policies in respect of tugs and barges was held inadmissible. She argued that in the instant case there are no tugs and barges involved. She has relied on the fol....

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....ers liability is admissible and the same is allowed. 5. Insofar as credit in respect of marine insurance policy is concerned, learned counsel has pointed out that the purpose of marine insurance policy is to cover consignments of final products, raw materials and capital goods of the appellant during transit. A perusal of the grounds of appeal shows that no argument has been extended in the gro....