2022 (5) TMI 249

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....oner (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 behalf of the appellant submits that the tes....

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....ai (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 findings of the impugned order. He relied upon the judgment of Hon'ble Madras High Court....

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....h 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 material got destroyed even before the manufacturing of final product. Therefore the facts of t....