9911796707
TMI Blog2008 (9) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... R. Gyaneshwar, DR, for the Appellant. S/Shri K.S. Naveen Kumar and Ashok Deshpande, Advocates, for the Respondent. [Order per: S.L. Peeran, Member (J) (Oral)]. - This appeal arises from Order-in-Appeal No. 142/2008, dated 28-3-2003 by which the Commissioner (Appeals) has set aside the Order-in-Original No. 13/2007, dated 30-11-2007 denying the Cenvat credit in respect of mobile phones. The findings recorded by the Commissioner (Appeals) is reproduced herein below:- "I have carefully gone through the records of the case submissions of the appellant. The issue before me is whether mobile telephones used by the officials of the company can be considered as input services used in or in relation to assessee's manufacturing activity a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In a similar issue, the undersigned has allowed Cenvat credit on mobile telephones vide order-in-appeal no. 191/2007, dated 31-8-2007. I hold that the appellant is eligible for credit of service tax paid on mobile phones." 2. The Revenue is aggrieved with the above order. 3. I have heard both sides in the matter. I am of the considered opinion that the order passed by the Commissioner (Appeals) is legal and proper in terms of the Board's Circular cited supra. Further, the learned Counsel relies on a large number of judgments and has placed a compilation with the summary of the ratio of the judgments in a tabulated form. The same is reproduced below. Sl. No. Citation Summary of ratio 1. Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of finished goods. 8. Victor Gaskets India Ltd. v. CCE, Pune-I - 2008 (10) S.T.R. 369 (Tri.-Mumbai) Held, expression 'such as' in Rule 2(1) of Cenvat Credit Rules, 2004 means stipulated activities that follow the expression are only illustrations and not limitations. [para 9] 9. Collector v. Solaris Chemtech Limited 2007 (214) E.L.T. 481 (S.C.) Held, the words "in relation to" which find place in Section 2(f) of Central Excise Act, 1944 have been interpreted to cover processes generating intermediate products and it is in this context that it has been repeatedly held that if manufacture of final product cannot take place without the process in question then that process is an integral part of the act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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