TaxTMI 
TaxTMI 
2001 (3) TMI 193
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....ved is whether the Modvat Credit of duty paid is available in respect of the inputs used by M/s. Duracell (India) Pvt. Ltd. in the trial production. 2. Shri A.K. Jain, ld. D.R., submitted that the Assistant Commissioner disallowed the Modvat Credit amounting to Rs. 8,16,142 to M/s. Duracell (India) Pvt. Ltd. as the inputs were used for trial production of finished goods which eventually turned ....
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....se the question involved was whether goods rejected during testing and inspection could be regarded as 'waste and scrap' generated during the course of manufacture of final product. 3. Shri Ashok Dhingra, ld. Advocate, mentioned at the outset that the name of the Respondent Company has changed to Gillette India Ltd. Duracell Division and requests to incorporate the change in the case record. Th....
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....n the Board held that the feedstock used during the trial run of a unit is exempted under Notification No. 195/76-C.E. as the trial run is an essential part of the manufacturing process. Reliance was also placed upon the decision in the case of Fertilizer Coproation of India Ltd. v. C.C.E., 1990 (50) E.L.T. 494 (T) wherein the Tribunal held that Ammonia used for trial runs prior to commencement of....
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....mises of the recipients during the period, when its plant was being put through trial runs prior to its commissioning would also be eligible for the benefit of the relative notification even though the designated end product had in fact not been produced." 6. Further Rule 57D of the Central Excise Rules clearly provides that credit shall not be denied or varied on the ground that part of the in....