2009 (7) TMI 1043

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....Mall, SDR, for the Respondent. ORDER The appellants are engaged in manufacture of P&P medicaments falling under Chapter 30 of the first schedule of CETA, 1985. Some of the medicines manufactured by them became unfit for human consumption on account of expiry of time or for any reason and as such, are required to be destroyed. Such medicines are normally waste pharmaceuticals classifiable und....

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....s v. CCE, Indore - 2007 (208) E.L.T. 336 (Tri.-L.B.), has examined the issue and has held that no reversal of credit is required in respect of the goods destroyed subsequently and in respect of which remission of duty stand granted. The objection of learned SDR that above decision would be applicable only in case where such remission of duty has been granted in respect of final product, cannot be ....