2008 (12) TMI 195

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....tant, for the Appellant. Shri J.A. Khan, SDR, for the Respondent. [Order per Chittaranjan Satapathy, Member (T)]. - Heard both sides. Shri Debashish Ghosh, ld. Consultant, appearing for the appellants states that this appeal relates to the period July, 2005 i.e. prior to 18-4-06, on which the Explanation to Rule 2(p) of the Cenvat Credit Rules, 2004 was deleted. He states that at the relevan....

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....hich has been followed subsequently by the Mumbai Bench of the Tribunal in the case of M/s. Mahindra Ugine Steel Co. Ltd. v. Commissioner of Central Excise, Raigad -2008 (12) S.T.R. 159 (Tri.-Mumbai) in support of his argument. 2. We have heard Shri J.A. Khan, ld. SDR for the Department, who supports the order of the adjudicating Commissioner. He states that the credit on input service cannot b....