2011 (9) TMI 861

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.... the Respondent. ORDER Heard both sides. 2. The lower appellate authority has rejected the claim of the appellants for input duty credit in respect of 'steel doors' used by the appellants for the premises where medicines are kept. In the appeal before the Tribunal, the appellants are claiming that steel doors are prescribed to be used under the Drugs and Cosmetics Act prohibiting use of w....

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....ew that the lower appellate authority is right in rejecting the claim of the appellants on the ground that the steel doors cannot be considered as an input for medicines, when such doors are used in the store rooms where medicines are stored and have no role in the manufacturing process. I also find that the claim before the Tribunal that steel doors should be considered as a Pollution Control Dev....