Cenvat Credit of fuel and oil contained in ship imported for breaking purpose duly available

C.C.E. & S.T.-Bhavnagar Vs Navyug Ship Breaking Company (CESTAT Ahmedabad) CESTAT Ahmedabad held that ship imported for breaking purpose contains fuel and oil and accordingly they are by-product that are inevitably required to be removed from the ship. Hence, CENVAT Credit of the same duly available. Facts- Respondent during the period 2013-14 to 2014-15 was engaged in breaking of ships imported for breaking purpose at their plot at the ship breaking yard, Alang where goods and material is obtained by way of breaking the ship. The Show Cause Notice issued to the Respondent alleged that Res...