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M/s Stadmed Pvt. Ltd. Versus Commissioner of Central Excise & S.T., Lucknow

2017 (3) TMI 928 - CESTAT ALLAHABAD

Input credit - Drain Trap - Steel Furniture - Outward freight - sales commission - Held that: - the credit with respect to drain trap ₹ 5,655/- and the credit of ₹ 28,248/- with respect to steel furniture, admittedly used in the factory premises, particularly in the change room etc. are fully allowable as the appellant cannot manufacture drugs without complying with the ‘good manufacturing practices’ under the Drugs and Cosmetics Rules. - Outward freight - Held that: - ‘Goods Tra .....

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cting sale and/or clearances of the manufactured goods. Such expenditure forms part of the cost of manufacturing on which admittedly Excise duty is paid - also sales promotion expenses is specifically includable u/r 2(l)(ii) of CCR, 2004. Accordingly, the credit for the same is fully allowable. - Appeal allowed - decided in favor of appellant. - E/2253/2010-EX[DB] - FINAL ORDER NO. 70183/2017 - Dated:- 31-1-2017 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Tech .....

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teel Furniture 28,248 3 Outward freight & others 37,131 3. Heard the parties and perused the case records. 4. So far, Cenvat Credit of ₹ 5,655/- on Drain Trap is concerned it have been explained by learned counsel appearing for the appellant that the same is with regard to the good manufacturing practices under the provisions of Drugs and Cosmetics Acts & Rules. The learned counsel have taken us through schedule M to the Drugs and Cosmetics Rules 1945 wherein part 1-C clause 1.3, i .....

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opriate material, which is scratch proof, washable and smooth. Accordingly the Ld. counsel states that the credit with respect to drain trap ₹ 5,655/- and the credit of ₹ 28,248/- with respect to steel furniture, admittedly used in the factory premises, particularly in the change room etc. are fully allowable as the appellant cannot manufacture drugs without complying with the good manufacturing practices under the Drugs and Cosmetics Rules. 5. So far, as the amount of credit towards .....

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