2003 (10) TMI 591

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..... Order]. Heard both sides. The claim of the appellants for input duty credit in respect of syringes and needles supplied alongwith medicaments (injections) has been rejected by the lower authorities on the ground that these are not inputs used in the manufacture of medicaments. It is the case of the appellants that the impugned finished goods, i.e., RAM Injection is marketed in a set alongwit .....

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..... es are not packing materials and hence can not be considered as inputs. In the instant case, the appellants are not claiming syringes and needles to be packing material. It is their case that the injection as well as syringes and needles are sold in a set and that value of the set includes the value of the syringes and needles on which duty is being paid. It is not the case of the Department that .....

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