2013 (4) TMI 381

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....pellant against order in appeal No.280/2012/COMMR(A)/RBT/RAJ, dt.23.05.12 under which the order in original dated 9.1.12 with respect to credit taken on the services with respect to certain trading goods was upheld by Commissioner (Appeals). Aggrieved by the impugned order appellant filed this appeal on the ground that as per CBEC circular No.283/117/96-CX dated 13.12.96 the credit taken on utilis....

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....ot used in the manufacture of goods which are exported. The inputs received by the appellants are exported as such without being used in the manufacturing activity. The point for consideration is whether the inputs which do not go in the stream of manufacture will be eligible for cenvat credit or not. Appellant has relied upon the judgment of CESTAT Mumbai in the case of Flat Products Equipments (....