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2013 (8) TMI 126 - AT - Central ExciseCenvat Credit of insurance premium for insurance of company’s vehicles – Held that:- Since it is not disputed that the vehicles are also used by the officials for company’s work and since it is the Appellant company which benefits by arrival of its officials to the factory in time for which also the cars, in question, are used, providing of cars to the officers for company’s work as well as for commuting between the residence and the factory cannot be called welfare activity and is to be treated as activity related to business and the judgments of the Tribunal, in the cases of Commissioner of Central Excise, Raipur Vs. Topworth Steels Pvt. Ltd. reported in [2012 (9) TMI 235 - CESTAT, NEW DELHI], DSCL Sugar Vs. Commissioner of Central Excise, Lucknow reported in [2012 (12) TMI 221 - CESTAT, NEW DELHI], would be applicable – Decided in favor of Assessee.
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