2014 (3) TMI 6

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..... of Flex Engg. Ltd. Versus Commissioner of Central Excise [2012 (1) TMI 17 - Supreme Court of India] - therefore respondents are entitled to take CENVAT credit on the inputs which have been used for trial/testing of the goods - Decided against Revenue.
Ashok Jindal, J. For the Appellant : Shri Ahibaran, AR. For the Respondent : Shri Bharat Raichandani, Adv. PER : Ashok Jindal Revenue is in a .....

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..... rned down by the Apex Court in 2012 (276) ELT 153. In the light of the decision in Flex Engineering Ltd. (supra) by the Apex Court, the Commissioner has rightly allowed input credit. 5. Heard both sides. 6. Considering the issue is resolved by the Apex Court in Flex Engineering Ltd. therefore, the issue is no more res integra. Accordingly, I hold that the respondents are entitled to take CENVAT .....

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