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

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