2018 (2) TMI 1660

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....missioner (AR) - for the Respondent ORDER Three appeals filed by M/s Mahindra CIE against orders-in-appeal no.PUN-EXCUS-001-APP-0136-15-16, PUN-EXCUS-001-APP-0137-15-16, PUN-EXCUS-001-APP-0138-15-16 of Commissioner of Central Excise (Appeals-I), Pune are disposed off by this common order. The dispute relates to availment of credit of Rs. 2,19,409 for March 2011 to September 2012, Rs. 2,30,63....

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....like device commonly called 'Dongle' (which is actually a modem) allows their employees to securely access their company's intranet while traveling outside the office. From this, I find that this device is nothing but data cards which are allotted to their employees, through which they can access the Appellant's SAP system and can also be used for the employees personal use. The kind of networking....

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....vailed to carry surveillance in the factory premises which is essential for smooth functioning of their manufacturing activity, safekeeping of plant machinery and inputs. From this, I find that the engagement of security and detective agency is to ensure check over malpractices like theft, tampering etc. by their employees and hence is unrelated directly or indirectly, in or in relation to the man....