2008 (11) TMI 161

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..... unal in the case of Manikgarh Cement held that residential colony of the factory situated in remote area and input service for maintenance and repair service are eligible for credit - applicants have made out, prima facie, case - Stay application is allowed - E/2125/2008 - 1221/2008-EX(PB) - Dated:- 6-11-2008 - S/Shri M. Veeraiyan, Member (T) and P.K. Das, Member (J) Shri B.L. Narasimhan, A .....

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..... ion of the Tribunal in the case of Manikgarh Cement, reported in 2008 (9) S.T.R. 554 (Tri.). 3. Learned DR reiteraes the findings of the Commissioner (Appeals). He relied upon the decision of the Tribunal in the case of H.E.G. Ltd. v. CCE, Raipur, reported in 2008 (9) S.T.R. 372 (Tri.-Del.) = 2008 (223) E.L.T. 212 (Tri.-Del.). 4. After hearing both sides and on perusal of records, we f .....

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