TMI Blog2013 (11) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... are not manufactured, yet the service would be an input service used in or in relation to the manufacturing activity of the appellant and therefore, credit cannot be denied on the ground that the ultimate product in respect of which the service was availed did not get manufactured. Similarly, the Hon'ble High Court of Karnataka in the ECOF Industries Pvt. Ltd. case (2011 (4) TMI 560 - KARNATAKA H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Customs Central Excise (Appeals), Vapi. 2. The appellant, M/s. Wockhardt Ltd. is a manufacturer of drugs and pharmaceutical. They have several manufacturing units situated at Aurangabad, Daman, Chikhalthana, Ankleshwar, Nalgarh, HP. They have a research centre at Aurangabad. The appellant undertook certain technical testing and analysing services at abroad and discharged the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and analyzing services undertaken by them is part of their manufacturing and business activity and therefore, it is an eligible input service as defined in Rule 2(l) of the Cenvat Credit Rules, 2004. He further contended that notwithstanding the fact that testing has been done in respect of a product yet to be manufactured by the appellant, if does not disentitle them to the credit as held by this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity. 5. We have carefully considered the submissions made by both the sides. 5.1 In the Cadila Healthcare Ltd. case (cited supra), this Tribunal as well as the Hon'ble High Court of Gujarat held that even if a service has been procured in connection with the manufacture of the goods to be produced by the appellant in future and even if it so happens that ultimately the goods are not manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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