CENVAT Credit eligible on inputs used for manufacture of final products that are destroyed during testing

Maruti Suzuki India Ltd Vs Commissioner of Central Excise (CESTAT Chandigarh) CESTAT Chandigarh held that CENVAT Credit cannot be denied merely because final products are destroyed during testing. Notably, testing is integral to the activity of manufacture and CENVAT attributable to inputs that have gone into the manufacture of final products cannot be denied. Facts- M/s Maruti Suzuki, the appellants, are engaged in the manufacture of motor vehicles, spares and components etc. and were availing CENVAT credit on inputs, capital goods and services; the appellant sends some of the vehicles to the...