2013 (12) TMI 787

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..... sideration of Cenvat credit of Service Tax paid against premium. Although it does not contribute to manufacture directly but manufacture is made with such facility which had indirect nexus. On such premise the reasoning of the first appellate authority does not stand to reason nor sound well in law - Decided in favour of assessee. - E/347/2010-SM(BR) - Final Order No. 18/2012-SM(BR)(PB) - Dated:- .....

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..... en the insurance premium has nexus to the manufacturing facility/infrastructure and for protection of plant and machinery that cannot be isolated for the sake of disallowance. What that is relevant and having nexus cannot be brushed aside. Reasoning given by the learned Commissioner (Appeals) is not in accordance with law when the appellant is a manufacturer of I.C. Engine parts. 3. Learned DR o .....

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