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TMI Blog2018 (2) TMI 1660X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Three appeals filed by M/s Mahindra CIE against orders-in-appeal no.PUN-EXCUS-001-APP-0136-15-16, PUN-EXCUS-001-APP-0137-15-16, PUN-EXCUS-001-APP-0138-15-16 of Commissioner of Central Excise (Appeals-I), Pune are disposed off by this common order. The dispute relates to availment of credit of Rs. 2,19,409 for March 2011 to September 2012, Rs. 2,30,637 for October 2012 to April 2013, Rs. 2, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is actually a modem) allows their employees to securely access their company's intranet while traveling outside the office. From this, I find that this device is nothing but data cards which are allotted to their employees, through which they can access the Appellant's SAP system and can also be used for the employees personal use. The kind of networking service provided by the mobile company to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emises which is essential for smooth functioning of their manufacturing activity, safekeeping of plant machinery and inputs. From this, I find that the engagement of security and detective agency is to ensure check over malpractices like theft, tampering etc. by their employees and hence is unrelated directly or indirectly, in or in relation to the manufacture of the final product. I find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound in this submission and the availment of credit cannot be denied. 4. In Castrol India Ltd v. Commissioner of Central Excise, Vapi [2013 (30) STR 214 (Tri-Ahmd)], the Tribunal has held that 'security agency service' cannot be alienated from the production process if used in a factory. No evidence to the contrary has been produced by Revenue. The availment of credit of tax paid on procurement o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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