2019 (1) TMI 713

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....ellant is in appeal against the impugned order wherein Cenvat Credit on Repair and Maintenance of Automatic Dispensing Machines installed at the dealer's premises has been denied by the authorities below on the premise that these services has been availed by the appellant beyond the place of removal, therefore, they are not entitled to avail cenvat credit in terms of the Rule 2 (l) of the Cenvat C....

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..... The appellant filed appeal before the Ld. Commissioner (Appeals), who in turn, rejected their appeal. Against the said order, the appellant is before me. 3. Ld. Counsel appearing on behalf of the appellant submits that for the earlier period in appellant's own case, the Ld. Commissioner has allowed cenvat credit to them on merits and the said order has been accepted by the Revenue, therefore,....

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....eful consideration and submission made by both sides, I find that it is an admittedly position that until the activity undertaken by Automatic Dispensing Machines to desired mix colour, the goods are manufactured by the appellant are not marketable. Unless until the goods are not marketable, they are not excisable. Therefore, any activity/services availed by the assessee till the product become ex....