TMI Blog2014 (3) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... uantity as per the provisions in the Drugs & Cosmetics Rules, 1945, the appellant are not required to pay duty on this excess quantity. As duty is not payable, question of interest and penalty does not arise - as duty paid on account of control samples on inputs, inputs on machines trial are not contested, no order is passed on this aspect, but duty on excess quantity filled in the injection and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity in the injection, therefore, revenue is of the view that appellant are required to pay duty on the excess quantity involved in the injection sold by them. Accordingly, proceedings were initiated against the appellant, impugned demands have been confirmed along with interest. The appellant is not contesting the duty demand for control sample and inputs used in the machine trial. On remaining pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 176) ELT 673 wherein goods used for the purpose of testing final products to ensure that same are as per individual specifications of customer, the inputs used in relation to the manufacture of final product. Therefore, assessee is entitled for MODVAT credit. Therefore, I hold that appellant are not required to pay duty for inputs used in machine trial. As appellant is not disputing the duty liabi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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