CENVAT Credit on Inputs used in Fabrication of ‘Clean Room’ eligible to Pharma Companies

Syncom Formulations (I) Ltd. Vs Commissioner (CESTAT Delhi) I find that admittedly, the appellant have used the disputed inputs for fabrication of clean room, which is essential for manufacture of their dutiable goods, as such clean room is  necessary for maintaining proper temperature and hygiene as well as keeping the RH factor in control, and without it manufacture of dutiable medicines is not possible. Further, I find that under Rule 2(k) of CCR, inputs means, ‘All goods used in the factory of the manufacturer of final products’.  Accordingly, I hold that the appellant is ent...