2007 (9) TMI 503

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ax paid was not is (sic) admissible as Cenvat credit - the assessee did nor produce any proof to establish that the mobile phones were used for providing output service or used in or in relation to manufacture of finished goods - the matter has to be verified by the authorities below before granting Cenvat credit, in terms of the Board’s Circular - appeal allowed by way of remand.
Dr. S.L. Peer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he ruling of the Tribunal in Excel Crop Care Limited v. CCE, Ahmedabad - 2007 (7) S.T.R. 451 (Tribunal) = 2007 (81) RLT 566 (CESTAT-Ah'bad.) wherein mobile phones used by employees and officers of a Company and tax paid thereon has been held to be admissible as Cenvat credit. Likewise, he relies on Indian Rayon & Industries Ltd. v. CCE, Bhavnagar - 2006 (4) S.T.R. 79 (Tri.-Mumbai) wherein also, in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in relation to manufacture of finished goods. I notice that the cited judgment has already taken a view that mobile phones used by employees and officers of company and tax paid was not is (sic) admissible as Cenvat credit. However, the matter has to be verified by the authorities below before granting Cenvat credit, in terms of the Board's Circular and cited judgment. Therefore, I remand the mat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X