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TMI Blog2001 (3) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 into waste and scrap holding that no yield of final product was obtained and no manufacture h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... garded 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. The Misc. Application filed by the Respondent is allowed. 4. The Ld. Advocate submitted that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication 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 the Plant would also be eligible for the benefit of the notification even though the designate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 inputs is contained in any waste or refuse arising during the manufacture of the final product or t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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