2013 (10) TMI 661

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..... alled are undisputedly were working employees of the assessee - Following M/s SEMCO ELECTRIC PVT LTD (UNIT-II) Versus COMMISSIONER OF CENTRAL EXCISE, PUNE-I [2011 (6) TMI 238 - CESTAT, MUMBAI] and H. E. G. LTD. Versus COMMISSIONER OF C. EX., RAIPUR [2010 (10) TMI 357 - CESTAT, NEW DELHI ] - the order denying the CENVAT Credit to the appellant is unsustainable and liable to be set aside – Order set .....

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..... vider of the landlines which are installed. It is the case of the assessee that these land-lines are installed in the residences of the employees which may not be eligible for availment of CENVAT Credit. 3. I do not find any reason to deny such credit to the assessee, as the employees in whose residences the telephone lines are installed are undisputedly were working employees of the assessee. I .....

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