2009 (4) TMI 777

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..... nput is entitled to avail credit of the same irrespective of the fact whether duty was required to be paid or not.
Ms. Archana Wadhwa and Shri B.S.V. Murthy, JJ. Shri Sandeep Sachdeva, C.A., for the Appellant. Dr. Manoj Kumar Rajak, SDR, for the Respondent. ORDER The prayer in the application is to dispense with the condition of pre-deposit of duty of Rs. 1,05,32,336/- and penalty of identi .....

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..... ay High Court's judgment in the case of Commissioner of Central Excise, Mumbai v. Hutchison Max Telecom P. Ltd. reported in 2008 (224) E.L.T. 191 (Bom.) as also to another decision of the Tribunal in the case of B.P.L. Mobile Communications Ltd. v. Commissioner of Central Excise reported in 2006 (198) E.L.T. 226 (Tri. - Mumbai). It was held in the said judgments that the erection of towers (BST & .....

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..... ive of the fact whether duty was required to be paid or not. 5. After carefully considering submissions made by both the sides, we find that the other assessees similarly situate have been granted unconditional stay on the disputed issue involved in the present case. The issue before Hon'ble Bombay High Court was not in respect of availment of credit and was on the issue of the excisability of th .....

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