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2023 (11) TMI 468 - AT - Central ExciseRecovery of wrongly availed CENVAT Credit - Scientific and Technical Consultancy Services - manufacture of drug - time limitation - HELD THAT:- The Respondent is registered with the Central Excise Department and has taken cenvat credit on capital goods as well as inputs - it is found that though the Revenue has alleged that the Respondent does not have the facility of manufacturing of Pharmaceutical Products and is only doing research and development activity for which cenvat credit on input and capital goods is not permissible under Rule 3 of Cenvat Credit Rules, 2004; Revenue in order to deny the cenvat credit has only relied upon the statement of one Senior Scientist of the Respondent but the said statement of the respondent has not been brought on record and the copy of which has not been given to the respondent even on asking by the respondent. It is also found that in the pharmaceutical industry before a drug is manufactured and supplied in the market, a lot of research has to be undergone and a number of tests are to be conducted before releasing in the market. In view of these facts, the respondent is engaged in the manufacturing of drug also - Besides this, the Ld. Commissioner has also come to the conclusion that even for conducting research and development, the respondent is registered under the service tax and is paying service tax and therefore the respondent is entitled to cenvat credit - the cenvat credit on inputs and capital goods have been rightly availed by the respondent. Time Limitation - HELD THAT:- The Ld. Commissioner has considered this issue in detail and has come to the conclusion that the entire demand is barred by limitation. There is no infirmity in the impugned order - Appeal of Revenue dismissed.
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