2008 (12) TMI 477

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.... the Respondent. [Order]. -  BPL, Bangalore is engaged in the manufacture of colour TV sets. They use picture tubes in the manufacture of colour televisions. Those picture tubes which are found defective during the course of manufacture are sold as scrap. Proposals seeking, (a) reversal of credit relatable to picture tubes issued for manufacture of television sets and rejected subsequen....

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.... rejected picture tubes was on the basis that the picture tubes fell under Chapter Heading 8529. Chapter Heading 8529 reads as under :- "Parts suitable for use solely or principally with the apparatus of Heading 85.25 and 85.28" The Commissioner (Appeals) found that the respondents were not required to reverse CENVAT credit availed on colour picture tubes which had been issued for manufactur....