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TMI Blog2011 (6) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... roduction are eligible for availing Cenvat credit. As already recorded, there is no dispute that paints on which the credit was availed was received in the factory premises and used by the appellant for painting of pipes and machinery, order is not sustainable, appeal is allowed - E/284/2009 (SM)(BR) - 378/2011-SM(BR)(PB), - Dated:- 15-6-2011 - Shri M.V. Ravindran, J. Shri Kamaljeet Singh, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued by the adjudicating authority. Adjudicating authority after considering the factual matrix, dropped the proceedings initiated by the Show Cause Notice. Aggrieved by such an order, the department filed an appeal to the Ld. Commissioner (Appeals). Ld. Commissioner (Appeals) set aside the Order-In-Original and confirmed the demand raised in the Show Cause Notice. Hence this appeal. 4. Ld. Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he red lead chemical/primer/red oxide and M-seal in their factory premises. It is also not disputed that these items are used in the factory of the appellant and for painting of various machines and pipelines. These factual findings are recorded by the Ld. Adjudicating authority in paragraph-11 of the Order-In-Original. On the basis of the above factual findings, it is to be seen whether the Cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) regarding the goods except high speed diesel oil and motor spirit used for manufacture of final product whether directly or indirectly inclusive accessories of final product cleared along with the final product and (ii) goods used as paint etc. Inclusive part of the definition indicates that goods which are used as paint within the factory of production are eligible for availing Cenvat credit. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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