2020 (12) TMI 416

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....cturing units in terms of Rule 7 of Cenvat Credit Rules, 2004. 2. Show cause notice dated 23.03.2018 was issued by the Revenue and the same was adjudicated by the Principal Commissioner vide impugned order in original which is impugned by this appeal before us. 3. Heard Shri S. Thirumalai, Learned Advocate for the assessee appellant and Shri C. Mallikarjun Reddy, Learned DR for the Revenue. Admittedly, there is no dispute as regards the facts in the appeal are concerned. We have also perused the impugned order and the Final Order of this Bench in the appellant's own case in Final Order No. A/30999-31003/2019 relied upon by the Learned Advocate and the Final Order this Bench in No. A/30883- 30885/2020 in respect of the Dr. Reddy's Labo....

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.... IPDO or otherwise. The appellant had taken registration as Input Service Distributor and has distributed the credit taken in their IPDO to their units. . . . 8. We have considered the arguments on both sides and perused the records. Pharmaceutical industry is a specialised industry distinct from other industries. Not only is the manufacturer required to manufacture the correct drug but is also required to make it of the requisite quality and standards. Further, a manufacturer is also required to obtain the necessary clearances and certifications from the authorities before the product can be marketed. Without any of these activities, the product cannot be manufactured and sold. Therefore, for a marketable pharmac....