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TMI Blog2017 (6) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... is engaged in the manufacture of medicine falling under chapter 3003. 10 of the Schedule of Central Excise Tariff Act, 1985. In addition to their supply and sale, they are also manufacturing medicament on loan license basis on behalf of (a) M/s. Osaka Pharma Pvt Ltd (b) M/s. Meditab Speciality Pvt Ltd (c) M/s. Medispray Lab. Pvt Ltd (d) M/s. Nebumed Pharma Pvt Ltd. During the course of manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is no dispute in the fact that even though input was sold by raising commercial invoice but the same inputs were used in the manufacture of final product on behalf of the principle and excise duty on such final product has been discharged. She further submits that for availment of Cenvat credit, ownership was not the criteria, the only requirement is that the input should suffer duty and the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted by the appellant, therefore credit should not be allowed. 4. I have carefully considered the submissions made by both sides and perused the records. 5. From the facts of the case, I observed that only ground for denying credit is by raising commercial sale invoice in respect of certain inputs used by the appellant, the ownership of the input has been transferred to principle in such a situa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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