2018 (11) TMI 419

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....cate Present for the Respondent(s): Mr. Tarun Kumar, A.R. ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order wherein Cenvat credit sought to be denied on the various issues in terms of Rule 2(l) of the Cenvat Credit Rules, 2004. 2. Brief facts of the case are that the appellant is a manufacturer and availing the Cenvat credit on various input services. Joi....

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.... of the submissions, three issues have been raised before me:- (a) insurance is in the name of Joint Managing Director, therefore is not admissible, (b) insurance premiums of motor vehicles and repair of motor vehicles is not admissible; and (c) documents against which Cenvat credit has been taken are not valid documents. (a) Insurance in the name of Joint Managing Director - I find th....

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....e premiums of motor vehicles and repair of motor vehicles - As these motor vehicles have been used by the appellant for their manufacturing activity and without these vehicles, the appellant is not able to manufacture their goods, therefore, in terms of Rule 2(l) of the Cenvat Credit Rules, 2004 the appellant is entitle to avail the Cenvat credit. (c) Documents against which Cenvat credit has b....