https://www.taxtmi.com/caselaws?id=2772 Cenvat credit could not be denied on inputs drawn as samples for quality control testing in pharmaceutical manufacture, because quality testing formed an integral part of the manufacturing process and the records showed compliance with the Drugs and Cosmetics regime and applicable manufacturing standards. The inputs were used for mandatory quality control purposes, with retained samples and testing facilities maintained as required, and their later destruction did not disqualify the credit. Accordingly, the sample inputs used for testing remained eligible for Cenvat credit. en-us Mon, 01 Aug 2005 00:00:00 +0530 Wed, 16 Apr 2008 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2772 Cenvat credit could not be denied on inputs drawn as samples for quality control testing in pharmaceutical manufacture, because quality testing formed an integral part of the manufacturing process and the records showed compliance with the Drugs and Cosmetics regime and applicable manufacturing standards. The inputs were used for mandatory quality control purposes, with retained samples and testing facilities maintained as required, and their later destruction did not disqualify the credit. Accordingly, the sample inputs used for testing remained eligible for Cenvat credit. Case-Laws Central Excise Mon, 01 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2772