TMI Blog2015 (12) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances, relying on the decision of Hon’ble High Court of Bombay in the case of C.C.E., Nagpur v. Ultratech Cement Ltd. - [2010 (10) TMI 13 - BOMBAY HIGH COURT ] wherein it has been held that any services availed by the manufacturer/producer of the goods in the course of the company business they are entitled to take Cenvat credit. Consequently, I hold that appellant is entitled to take Cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Cement Ltd. - 2010 (20) S.T.R. 577 (Bom.) wherein it has been held that any services availed by the manufacturer/producer of the goods in the course of the company business they are entitled to take Cenvat credit. Consequently, I hold that appellant is entitled to take Cenvat credit. 4. In these circumstances impugned order is set aside. Appeal is allowed with consequential relief if any. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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