TMI Blog2013 (4) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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 credit is available on such components. On the same analogy the services used with respect to traded items will not be admissible when the services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 Bench decision reported in 2013-TIOL-297 CESTAT-MUM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 used in the manufacture of the finished goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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