2008 (10) TMI 89

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....ember (Judicial) (Final Order Nos. 1205-1207/2008 dt. 10.10.2008 certified on 30.10.2008 in Appeal Nos. E./325,643 & 488/2008) Shri VPC Rao Ms. Sudha Koka, SDR for Appellant. Shri Santosh Kumar and C.R. Raghavendra, CA for Respondent. Per Dr. S.L. Peeran: The issue is common in all these three appeals and hence appeals are taken up together for disposal as per law. 2. The Revenue....

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....ompany and were used by the employees in relation to the work only and incidentally it can be used for personal work. Both the counsels appearing for the parties have relied on number of judgments, which has decided the issue in party's favour. The ruling relied by Santosh Kumar, Chartered Accountant is in the case of M/s. Indian Rayon Industries Vs. CCE, Bhavnagar reported in 2006 (4) STR 79 whic....

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.... - 2008 (11) STR 168 (Tri.-Del.) c) M/s. Maini Precision Products Pvt. Ltd. Vs. CST, Bangalore- 2007-TIOL-1398-CESTAT-Bang. d) M/s. Agarwal Trading Co. & M/s. Diamond Sales - 2008-TIOL-84-CESTAT-DEL. 3. Board's Circular No. 97/8/2007-ST dated 23.08.2007 specifically at Para 8.3 has clarified that credit can be extended to mobile phones provided it is used in or in relation to the manufact....