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    <title>Appellants&#039; Claim on Exclusive Phone Use for Taxable Services Lacks Evidence, Affects CENVAT Credit Records.</title>
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      <description>CENVAT credit - maintenance of separate records - appellants failed to produce sufficient/substantial evidence in support of their contention that the said phones were used exclusively for taxable services viz., business promotion of service of customers as well as sale of vehicles through financiers.</description>
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