2021 (9) TMI 1089

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....nt ORDER Shri. Rahul Gajera, Learned counsel appearing on behalf of appellant submits that the issue involved is the Cenvat Credit in respect of Product Liability and Product recall insurance policy. He submits that this is a periodical case, in the earlier period this tribunal has already decided the matter in favor of the appellant in the case reported as M/s. Bhavani Industries V/s. C.C.E....

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....s is in respect of goods manufacture and sold by appellant. The adjudicating authority denied the Cenvat Credit on the ground that the Insurance is for post removal activities, therefore, on such Insurance Policies credit is not admissible. The Ld. Commissioner (Appeals) upheld the disallowance of the credit ordered by the adjudicating authority, therefore the present appeal. 2. Shri. Rah....

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....ENNAI-2010 STR 684 (Tri. Chennai) • HARSHA ENGINEERS LTD Vs. COMMISSIONER OF c.EX., AHMEDABAD-2012 (27) STR 164 (Tri. Ahmd.) • COMMISSIONER OF C. EX., TIRUNELVELI Vs. india cements ltd. - 2014 (313) ELT 714 (Tri.- Chennai). 3. Shri. Amit Kumar Mishra, Ld. Deputy Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned or....

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....facturing of the same. I also perused the order of the Commissioner (Appeals) in case of different assessee case i.e in Orbit Bearing India Pvt. Ltd (Supra). The Commissioner (Appeals) after detailed finding by interpreting the definition of the inputs service came to the conclusion that credit cannot be denied in respect of Product Recall Policy. The Ld. Commissioner (Appeals), in the impugned or....