CENVAT Credit eligible on Product Recall Policy expenses

Bhavani Industries Vs C.C.E. & S.T. Rajkot  (CESTAT Ahmedabad) Bhavani Industries (Appellant) filed an appeal impugning Order No. OIA-RAJ-EXCUS-000-APP-023-2018-19 dated April 18, 2018 passed by Commissioner (Appeals) Commissioner of Central Excise, Customs and Service Tax, Rajkot (Respondent). Issue: Eligibility of Central Value Added Tax Credit (CENVAT Credit) on Product Liability and Product Recall Insurance Policy. The Appellant counsel relied on an erstwhile judgement [M/s. Bhavani Industries V/s. C.C.E. & S.T. Rajkot 2018 (10) TMI 626 CESTAT Ahmedabad] wherein the matter was adj...