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TMI Blog2017 (10) TMI 1225X X X X Extracts X X X X X X X X Extracts X X X X ..... ject to the condition that the inputs and capital goods are received in the factory of manufacture of final product. In this case, the fact is not under dispute that the disputed goods were received in the factory and intended for use in the manufacture of excisable final product. Since the appellant commenced its manufacturing activities on trial basis and commissioning of its plant facilities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice 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 capital goods and Service Tax on the input services received by it. As an EHTP unit, the appellant procured the raw- material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 appearing for the appellant submits that the disputed goods were received in the factory of the appellant for use, in or in relati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at 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) of Rule 3 ibid is the enabling provision, which entitles a manufacturer to take Cenvat Credit of various dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h for the purpose of availment of Cenvat credit. I find that this Tribunal in an identical set of facts, in the case of Duracell (India) Pvt. Ltd. (Supra) has extended the modvat benefit on the inputs, holding that inputs used even in trial production of finished goods, which eventually turned into waste and scrap, still the modvat benefit cannot be denied. 7. In view of above, I do not fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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