2013 (4) TMI 381

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....r; This is an appeal filed by the appellant 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 da....

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.... services related to the inputs which are not 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 Mumba....

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....nt. In this regard ld. A.R. has rightly relied upon the judgment of Ford India Pvt. Ltd. Vs. CCE Chennai 2007 (214) ELT 40 (Tri. Chennai) where the clarification dated 13.12.96 relied upon by the appellant was also considered. After considering all the aspects of the case it was held by Chennai CESTAT bench that credit, with respect services utilised only in the activity of trading of components, ....