TMI Blog2018 (3) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... ities, they are not entitled to the Cenvat Credit relatable to the trading activities - Held that: - Tribunal in the case of Tricity Auto Vs. CCE, Chandigarh-II [2016 (4) TMI 1172 - CESTAT CHANDIGARH], where it was held that common input services used in trading as also manufacturing activities are not required to reverse the credit relatable to the trading activities prior to 01.04.2011 - Inasmuc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged in the manufacture of Glazed Ceramics Tiles Vitrified Tiles falling under Chapter 69 of Central Excise Tariff Act, 1985. Apart from selling their own manufactured goods, they were also importing the duty paid tiles from China and were also doing the trading of such goods bought from the other manufacturers in the country. 3. During the period from April, 2006 to December, 2010, appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals), appellant took stand that the quantum of reversal of credit, as arrived at by the Adjudicating Authority was by simply dividing the common credit in ratio of trading sales to total sales as per the audit balance sheet, whereas the same should be apportioned according to the actual credit relatable to the trading activities. Commissioner (Appeals) accepted the appellant s stan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. CCE, Pune reported at 2016 (43) S.T.R. 630 (Tri.- Mumbai) (iii) Marudhan Motors Vs. CCE ST, Jaipur-II reported at 2017 (47) S.T.R. 261 (Tri. - Del.) (iv) Franke Faber India Ltd. Vs. CCE, Aurangabad reported at 2017 (52) S.T.R. 155 (Tri.- Mumbai) has held that common input services used in trading as also manufacturing activities are not required to reverse the credit rela ..... X X X X Extracts X X X X X X X X Extracts X X X X
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