https://www.taxtmi.com/caselaws?id=421989 The Tribunal ruled in favor of the appellant, recognizing the importance of testing in the manufacturing process of medicaments. It deemed the inputs and packing materials used for testing purposes eligible for Cenvat credit, distinguishing the case where raw materials were destroyed before manufacturing. The judgment highlighted that testing medicaments is integral to ensuring product quality for sale, supporting the appellant's claim for credit and setting aside the impugned order. en-us Thu, 28 Apr 2022 00:00:00 +0530 Fri, 06 May 2022 08:30:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421989 The Tribunal ruled in favor of the appellant, recognizing the importance of testing in the manufacturing process of medicaments. It deemed the inputs and packing materials used for testing purposes eligible for Cenvat credit, distinguishing the case where raw materials were destroyed before manufacturing. The judgment highlighted that testing medicaments is integral to ensuring product quality for sale, supporting the appellant's claim for credit and setting aside the impugned order. Case-Laws Central Excise Thu, 28 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421989