Medicaments Testing Integral to Manufacturing; Raw and Packaging Materials Eligible for CENVAT Credit as Production Inputs.

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....CENVAT Credit - testing of medicament - The process of testing of the medicaments is an integral part which is used in relation to manufacturer of the final product. Accordingly, the raw/ packaging material 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 - Credit allowed - AT....