2019 (10) TMI 1099

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....ve for the Respondent ORDER RAMESH NAIR The appellant is engaged in the manufacture of electrical transformer. The issue involved is that whether the appellant is entitled for cenvat credit in respect of Repair and maintenance, erection commissioning and installation of windmill located outside of the factory premises, courier service and vehicle insurance of company owned vehicle. 2. Sh. Dhru....

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....nd receipt of official documents which is related to the business activity of the appellant. As regard the vehicle insurance it is used for company owned vehicle which is ultimately used for activity related to the factory. 3. Sh. K.J. Kinariwala, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. Heard both the sides and perused t....