https://www.taxtmi.com/caselaws?id=429239 Duty under Notification No. 43/2001-CE (NT) could be discharged through available Cenvat credit because no statutory bar prevented such utilisation, and the cited precedent accepted that mode of payment. Cenvat credit was also admissible on inputs and packing materials used for trial manufacture, testing and quality control of exhibit batches, since those activities formed part of the manufacturing process and credit could not be denied merely because the batches were later destroyed within the factory. Medicaments cleared under non-returnable challans for testing and sampling were not liable to excise duty because they had not attained marketability and samples consumed or destroyed in testing do not attract levy. en-us Tue, 18 Oct 2022 00:00:00 +0530 Fri, 21 Oct 2022 07:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429239 Duty under Notification No. 43/2001-CE (NT) could be discharged through available Cenvat credit because no statutory bar prevented such utilisation, and the cited precedent accepted that mode of payment. Cenvat credit was also admissible on inputs and packing materials used for trial manufacture, testing and quality control of exhibit batches, since those activities formed part of the manufacturing process and credit could not be denied merely because the batches were later destroyed within the factory. Medicaments cleared under non-returnable challans for testing and sampling were not liable to excise duty because they had not attained marketability and samples consumed or destroyed in testing do not attract levy. Case-Laws Central Excise Tue, 18 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429239