2017 (10) TMI 1225

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....al is directed against the impugned order dated 21.09.2010 passed by the Commissioner (Appeals), Customs, Central Excise and Service Tax, Indore. 2. Brief facts of the case are that the appellant is engaged in manufacture of colour picture tubes, falling under Chapter 85 of the Central Excise Tariff Act, 1985. The appellant avails Cenvat Credit in respect of various duties paid on the inputs and ....

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....e converted into waste and scrap; and that since the goods were not used for manufacture of finished goods, the cenvat benefit is not available to the appellant. The matter was adjudicated, in disallowing the cenvat credit availed by the appellant. On appeal, the ld. Commissioner (Appeals) has upheld the adjudged demand. Hence, the present appeal is before the Tribunal. 3. The ld. Advocate appear....

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.... ld. DR appearing for the respondent reiterates the findings recorded in the impugned order and further submits that since the disputed goods were not used for manufacture of finished goods by the appellant and the said goods were used only in the trial run of the factory, the Cenvat benefit will not be available to the appellant. 5. Heard both sides and examined the case records. 6. Sub-rule (1....