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TMI Blog2021 (12) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... lant have been supplied alongwith tower and the value of the paint has been included in the value of tower on which duty has been paid. In that circumstances, relying on the decision of AJRI ENGINEERING INDUSTRIES PVT LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE-II [ 2014 (3) TMI 833 - CESTAT MUMBAI] , where it was held that the appellant is entitled to take cenvat credit on the paint. Further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of towers at site. The erection, commissioning and installation was done by their Delhi office but tower and paints were supplied by the appellant at site. Revenue is of the view that as the painting has been done by their Delhi office, therefore, the same cannot be input for the appellant, therefore, on the paint, the appellant is not entitled to take cenvat credit. In this set of facts, a show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same has supplied alongwith tower at site on which they have paid duty in the value of tower itself, therefore, they are entitled to avail cenvat credit as held by this Tribunal in the case of Ajri Engineering Industries Pvt. Ltd. vs. Commissioner of Central Excise, Pune-II 2014 (3) TMI 833-CESTAT MUMBAI. The appellant also relied on the decision of Commissioner of Central Excise, Nagpur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Industries Pvt. Ltd. (supra) I hold that the appellant is entitled to take cenvat credit on the paint. Further, I hold that the paint is essential for safeguard of tower; therefore, it is an accessory which do qualify as input in terms of Rule 2(k) of Cenvat Credit Rules, 2004. 7. In view of this, I allow the cenvat credit to the appellant on paints and set-aside the impugned order. 8. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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