TMI Blog2019 (8) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... ls of the telephone/ mobiles are in the name of the Company. In various judgments cited by the ld. Counsel, the Cenvat credit in respect of telephone/ mobiles has been considered and held that credit is admissible - credit allowed. Appeal allowed in part. - Excise Appeal No. 13150 of 2018, 13151 of 2018 - A/11457-11458/2019 - Dated:- 1-8-2019 - MR. RAMESH NAIR, MEMBER (JUDICIAL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dgments as cited below:- (a) CCE vs. Excel Crop Care Limited - 2008 (12) STR436 (Guj.) (b) Kandla Port Trust vs. CCE - 2019 (1) TMI 185-CESTAT Ahmedabad (c) ISPL Steel Pvt. Limited vs. CCE - 2018 (363) ELT 1173 (Tri.) (d) Baheti Agri Links vs. CCE - 2018 (8) TMI 958- CESTAT New Delhi (e) Cubex Tubings Limited vs. CCE - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... already paid by the appellant is maintained and upheld. As regards the Cenvat credit on telephone, there is no dispute that telephone is installed in the factory of the appellant and the same is used by the staff for the factory activities. As regards the mobile phones used by the employees, the bills of the telephone/ mobiles are in the name of the Company. In various judgments cited by the ld. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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