Cenvat credit admissible on Dismantling service of existing structure for renovation

CESTAT, NEW DELHI BENCH Commissioner of Central Excise Versus Jindal Pipes Ltd. FINAL ORDER NO. 1491 OF 2012 – SM (BR) APPEAL NO. E/3338 OF 2010-SM NOVEMBER 5, 2012 ORDER 1. Being aggrieved with the order passed by Commissioner (Appeals) vide which he has allowed the respondents appeal in respect of Cenvat Credit of Rs. 5,074 availed on dismantling of existing structure in the factory, Revenue has filed the present appeal. 2. After hearing both the sides, I find that Commissioner has allowed the appeal observing as under:- 5.4″A perusal of the definition of ‘...