2022 (5) TMI 249

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.... Shri Ghanshyam Soni, Joint Commissioner (AR) for the Respondent ORDER The issue involved in the present case is that whether the appellant is entitled to Cenvat credit in respect of inputs and packing material used in the manufacture of medicament and the same is tested for trial and quality purpose and were destroyed thereafter. 2. Shri Mahesh Raichandani learned Counsel appearing on b....

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.... 39 (Mad.) Ganesan Builders Ltd. vs. Commissioner of Service Tax, Chennai (e) 2017 (3) GSTL 176 (Tri. - Mumbai) Thyssenkrupp Electrical Steel (I) P. Ltd. vs. CCE, Nashik (f) 2018 (363) ELT 1107 (Tri. - Mumbai) - Bombay Dyeing and Manufacturing Limited vs. CCE (A) Raigad. 3. Shri Ghanshyam Soni, learned Joint Commissioner (AR) appearing on behalf of the Revenue reiterates the f....

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....rial which is used in manufacturing and which goes for testing are indeed the inputs which are used in or in relation of manufacturing of final products. I find that the judgments cited by the appellant supports their case. 5. As regards the judgment relied upon by Shri Soni, learned Authorised Representative, on going through the same, I find that in the said case the fact is that the raw mate....