9911796707
TMI Blog2013 (4) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- A.R. has rightly relied upon the judgment of Ford India Pvt. Ltd. Vs. CCE Chennai (2007 (3) TMI 86 - CESTAT,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 utilized only in the activity of trading of components, no cenvat cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he credit taken on utilised services with respect to traded goods is admissible. Appellant also relied upon the judgment of CESTAT Mumbai in the case of Flat Products Equipments (I) Ltd. 2011 (272) ELT 104 (Tri. Mum.). None appeared on behalf of the appellant during the hearing fixed but they filed the written submission dated 28.3.13 and relied upon TIOL news service that as per CESTAT Mumbai Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lat Products Equipments (I) Ltd. (supra). It is observed from this judgment that the bought out items received by the appellant were used in the manufacture of excisable goods the value of which was also included in the total sale price of the goods. Similarly their reliance placed by the appellant on CBEC circular No.283/117/96-CX dated 13.12.96 the situation covered those inputs which were also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s available on such components. On the same analogy the services used with respect to traded items will not be admissible when the services are utilised only for export of such traded items which are net used in the stream of manufacture. Based on the above view, the appeal filed by the appellant is accordingly dismissed.
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