2009 (6) TMI 95

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....ty, Authorized Representative and Bharat Raichandani, Advocate, for the Respondent. [Order].- The respondents in these appeals of the Revenue have availed CENVAT credit on telephone service in respect of the mobile phones provided to and used by, their employees during the material periods. In the first appeal, the assessee had availed such credit to the extent of Rs. 2,76,585/- during the peri....

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....ase law relied on by the lower authorities, it is submitted that the department has not accepted the same. An appeal filed by the department against the Tribunal's order No. S/263-264/C-IV/SMB/07 dated 1-6-2007 (M/s. Manikgarh Cement), relied on by the appellate authority, is pending before the Hon'ble High Court of Bombay (Nagpur Bench). The learned DR has reiterated the grounds of these appeals.....

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....r of Central Excise v. Excel Corp Care Ltd. 2008 (12) S.T.R. 436 (Guj.) (g) Commissioner of Central Excise Bhavnagar v. Steelcast Ltd. 2009(13) S.T.R. 696 (Tri.-Ahmd.) (h) Grasim Industries v. Commissioner of Central Excise, Jaipur-II, 2008 (11) S.T.R. 168 (Tri.-Del). 2. After giving careful consideration to the submissions as also to the case law cited before me, I find that the view con....

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....uch phones were used, directly or indirectly in or in relation to the manufacture or clearance of excisable goods or in connection with the business activity of the manufacturer. The appellant has no case that this burden was not discharged by the respondents. One of the decisions cited by the counsel was rendered by the Hon'ble Gujarat High Court vide Commissioner v. Excel Crop Care Ltd. (supra) ....