CENVAT Credit of fuel oil in engine room of ship imported for breaking is available

C.C.E. & S.T.-Bhavnagar Vs Hariyana Ship Demolition P Ltd (CESTAT Ahmedabad) CESTAT Ahmedabad held that the fuel oil lying in the engine room is part and parcel of the ship which is imported for breaking and hence CENVAT Credit is duly admissible on the same. Facts- The issue involved in the present case is that whether the respondent (ship breaking company) is eligible to avail cenvat credit of CVD on fuel oil, High Speed Oil and lubrication oil inside the engine room bunker available on the ship imported for breaking, in as much as, the said goods form part of ship and input service unde...