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TMI Blog2014 (10) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty by availing the benefit of the above mentioned Notifications. Part of the raw material is used for research and development activity which is essential for manufacture of human vaccines. The Tribunal in the case of Dr. Reddy Laboratories Ltd. (supra) rejected the contention of the Revenue that the manufacturer is liable to pay duty in respect of the raw material obtained without pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest and penalties are also imposed. The adjudicating authority also held that the goods in question are liable for confiscation and gave option to redeem the same on payment of redemption fine. 3. The brief facts of the case are that the appellants are a 100% EOU engaged in the manufacture of vaccine (human medicine) falling under Chapter Heading 30.02 of the Central Excise Tariff. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces, the some inputs which were received without payment of duty, which are required for the manufacture of export goods are consumed to carry out the research and development for the improvement of products. Without the research and development, the manufacturing process cannot be undertaken and completed properly. The appellant relied upon the decision of the Tribunal in the case of CCE, Hyderab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... human vaccines. The Tribunal in the case of Dr. Reddy Laboratories Ltd. (supra) rejected the contention of the Revenue that the manufacturer is liable to pay duty in respect of the raw material obtained without payment of duty, which is used for research and development purposes. In the present case, we find that there is no allegation that the raw material which is procured without payment of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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