Input services used in trading activity & in production of non-excisable goods not eligible for Cenvat Credit

CESTAT, MUMBAI BENCH Loreal India (P.) Ltd. Versus Commissioner of Central Excise, Pune FINAL ORDER NO. A/121/2012-WZB/C-II(EB) APPEAL NO. E/557 OF 2008 JANUARY  6, 2012 ORDER Sahab Singh, Technical Member  Loreal India Pvt. Ltd. (hereinafter referred to as ‘the appellants’) are engaged in the manufacture of various types of Cosmetic preparations falling under Chapter 33 of Central Excise Tariff Act, 1985. They have their Head Office at Mumbai and Branches located at various parts of the country. During the scrutiny of records of the appellants by the Central Ex...