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2022 (5) TMI 249 - AT - Central ExciseCENVAT Credit - testing of medicament - inputs and packing material used in the manufacture of medicament and the same is tested for trial and quality purpose and were destroyed thereafter - process of quality testing is an integral part of manufacturing of final product or not - HELD THAT:- There is no dispute in the fact that packaging/ raw materials on which the appellant has claimed Cenvat credit has been used in the process of manufacturing of medicaments for trial and testing purpose under the Drugs and Cosmetics Act, which was subsequently destroyed. On the basis of such tests only the marketability of the product is ascertained. Accordingly, the process of testing of the medicaments is an integral part which is used in relation to manufacturer of the final product. Accordingly, the raw/ packaging material which is used in manufacturing and which goes for testing are indeed the inputs which are used in or in relation of manufacturing of final products. The appellant is entitled for the credit on the input and packaging material used for testing products - appeal allowed - decided in favor of appellant.
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