TMI Blog2008 (10) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... d in or in relation to the manufacture of the final products - assessee submit that the mobile phones had been used in relation to the manufacture of the final products – therefore, credit is not deniable - E./325,643 & 488/2008 - 1205-1207/2008 - Dated:- 10-10-2008 - Dr. S.L. Peeran, Member (Judicial) (Final Order Nos. 1205-1207/2008 dt. 10.10.2008 certified on 30.10.2008 in Appeal Nos. E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on mobile phone services as it is not used in or in relation to the final products manufactured. Revenue has also taken a view that mobile phones are being used for personal use and therefore credit cannot be extended. The parties have stated that the mobile phones are all standing in the name of the company and were used by the employees in relation to the work only and incidentally it can be us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agar (cited supra) and also the Board's Circular. Learned Consultant also relied on number of judgments cited in their own case vide Final Order No. 1041/2008 dated 02.09.2008 are as follows: a) Keltech Energies Ltd. Vs. CCE, Mangalore - 2008 (10) STR 280 (Tri.-Bang.) b) Grasim Industries Vs. CCE, Jaipur-II - 2008 (11) STR 168 (Tri.-Del.) c) M/s. Maini Precision Products Pvt. Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X
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