2003 (10) TMI 591

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.... the Appellant. Shri Sanjay Singhal, DR, for the Respondent. [Order]. - Heard both sides. The claim of the appellants for input duty credit in respect of syringes and needles supplied alongwith medicaments (injections) has been rejected by the lower authorities on the ground that these are not inputs used in the manufacture of medicaments. It is the case of the appellants that the impugne....

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....al disallowed the input duty credit on the ground that syringes and needles are not packing materials and hence can not be considered as inputs. In the instant case, the appellants are not claiming syringes and needles to be packing material. It is their case that the injection as well as syringes and needles are sold in a set and that value of the set includes the value of the syringes and needle....