https://www.taxtmi.com/caselaws?id=201695 The appeal was allowed by way of remand as the appellant failed to establish a sufficient connection between the use of mobile phones and the manufacture or clearance of excisable goods to claim Cenvat credit. The lower authority's decision to deny the credit and impose a penalty was set aside, providing the appellant with an opportunity to present evidence supporting the link between mobile phone usage and manufacturing activities. The case was remanded for fresh adjudication based on the requirement to prove the connection as per the Cenvat Credit Rules and relevant circulars. en-us Mon, 19 Oct 2009 00:00:00 +0530 Fri, 28 Jan 2011 23:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201695 The appeal was allowed by way of remand as the appellant failed to establish a sufficient connection between the use of mobile phones and the manufacture or clearance of excisable goods to claim Cenvat credit. The lower authority's decision to deny the credit and impose a penalty was set aside, providing the appellant with an opportunity to present evidence supporting the link between mobile phone usage and manufacturing activities. The case was remanded for fresh adjudication based on the requirement to prove the connection as per the Cenvat Credit Rules and relevant circulars. Case-Laws Central Excise Mon, 19 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201695