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TMI Blog2022 (5) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... quality purpose and were destroyed thereafter - process of quality testing is an integral part of manufacturing of final product or not - HELD THAT:- There is no dispute in the fact that packaging/ raw materials on which the appellant has claimed Cenvat credit has been used in the process of manufacturing of medicaments for trial and testing purpose under the Drugs and Cosmetics Act, which was sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 testing of medicaments is a mandatory requirement under Drugs and Cosmet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eel (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 in the case of CCE Madras vs. Union Carbide India Limited - 2001 (12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 that case are entirely different from the facts of present case. Accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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