2008 (11) TMI 576 - AT - Central Excise

Cenvat/Modvat - Parts - Cold insulation is an accessory of an excisable item namely Vapour Absorption Machine (VAM)

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled that Cenvat credit is admissible on "cold insulation" used as an accessory of Vapour Absorption Machine (VAM). The Tribunal upheld the order of the Commissioner (Appeals) stating that since VAM is excisable, credit is allowed even though the centralized air-conditioning system is not excisable. The appeal by the Revenue was rejected.