ITC on inputs used in manufacturing expired cakes & pastries is not admissible

In re Kanayalal Pahilajrai Balwani (Siddharth Foods) (GST AAR Gujarat) Whether or not there is requirement for reversal of input tax credit on goods used as raw material in manufacturing of expired cakes & pastries that were kept in display for use in course or furtherance of business. The applicants admits that subject cakes & pastries kept in display, to fascinate consumers, are of perishable nature and cannot be preserved for longer period. During personal hearing, the applicant was requested to clarify the mode of disposal of expired cakes and pastries, to which the applicant sub...