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TMI Blog2022 (11) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... AI] , where it was held that Admittedly, the foreign travel expenses were incurred for staff to travel abroad for business purposes. Appellant is a manufacturer and the business of manufacturing does not preclude activities relating to manufacture outside the country. Likewise, the courier was entrusted with dispatch of documents and correspondence from the office of the appellant which can be presumed to have been in connection with its principal activity. Furthermore, it is inconceivable that research development could have been in connection with anything other than manufacture. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 87357 of 2019 - A/85877/2022 - Dated:- 16-9-2022 - HON BLE MR. SANJIV SRIVASTAVA, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en produced regarding its official use and thus it is not forthcoming whether it is used for the personal purpose or business purpose. Therefore, cenvat credit is not allowed being for personal use or consumption. 2.1 This order has been passed by the Commissioner (Appeals) in pursuance of the remand order of CESTAT (order No. A/91787/2017 dated 01.09.2017). 2.2 The Tribunal while remanding the case has observed as follows:- 4. It is contended by appellant that the appeal memorandum had been dispatched on 1 May 2014 but delay was attributable to transit impediment. It is further contended that no defect memo was ever issued to them, that they were not aware that a condonation plea was to be entered separately and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equent period on the same issue, the matter was taken up by the Bench and decided in favour of the appellant. Accordingly the appeal may be allowed. 3.3 Learned AR reiterates the findings recorded in the impugned order. 4.1 I have considered the impugned order along with the submissions made in appeal and during the course of argument. 4.2 I find that the issue involved has been determined by the Tribunal in its order No. A/92367/2017 dated 01.09.2017 stating as follows:- 3. Heard Learned Consultant for appellant and Learned Authorized Representative. Admittedly, the foreign travel expenses were incurred for staff to travel abroad for business purposes. Appellant is a manufacturer and the business of manufacturing does no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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