2005 (8) TMI 27

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... credit cannot be denied on such process - E/2867/2003-Mum - A/1160/2007-WZB/C-IV/(SMB) - Dated:- 1-8-2005 - [Order]. - In the present appeal the issue involved is that of denial of Cenvat credit on the inputs drawn as samples for quality control tests. The contention of the department is that the inputs are to be used in or in relation to manufacturing process. The contention of the assessee i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tices and Requirements of Premises, Plant and Equipment for Pharmaceutical Products as per the Notification dated 11-12-2001 issued by the Ministry of Health and Family Welfare, New Delhi. Para 16.1 shows that every manufacturing establishment shall establish its own quality control laboratory manned by qualified and experienced staff. Para 16.7 of the said Notification shows that reference/retain .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X