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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 ..... eal 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re 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 appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd admittedly received in the factory of manufacture, the requirement of Rule 3 ibid has been duly complied with 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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