Cenvat Credit eligible on inputs used in manufacturing of trial batches of medicament

ALKEM Laboratories Limited Vs. Commissioner of Central Excise & ST, Daman (CESTAT Ahmedabad) The assessee is entitled to avail Cenvat Credit in respect of inputs and packaging material used in manufacturing of trial batches of medicament. The department denied cenvat credit in respect of inputs and packing material used in the manufacture of trial/ exhibit batch of medicament on the ground that the same are not used in the manufacture of excisable goods on which central excise duty is paid. The Tribunal observed that the trial/ exhibit batch of medicament is used to comply with the Drugs a...