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The Bombay High Court in Manikgarh Cement (supra) had applied the ratio of Maruti Suzuki Ltd. vs. CCE 2009 (240 ELT 641) (SC) and held that nexus needs to be established between the services received and the business of the assessee. Moreover, the Tribunal, in case of Sundaram Break Linings 2010 (19 STR 172) had examined the identical issue in light of Maruti Suzuki case (supra). Therefore, in absence of nexus with the business activity, CENVAT credit was denied.