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2005 (8) TMI 27
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....puts drawn as samples for quality control tests. The contention of the department is that the inputs are to be used in or in relation to manufacturing process. The contention of the assessee is that the testing is an integral part of manufacturing activity and statutorily required under the Drugs and Cosmetics Act, 1940. The assessee relied upon the decision in the case of Biddle Sawyer Ltd. v. Co....
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....t every manufacturing establishment shall establish its own quality control laboratory manned by qualified and experienced staff. Para 16.7 of the said Notification shows that reference/retained samples from each batch of the products manufactured shall be maintained in a quantity which is at least twice the quantity of the drug required to conduct all the tests, except sterility and pyrogen/Bacte....