Whether imported inputs damaged during transit can be considered as used for the manufacture of specified goods.
BPL Display Devices Ltd. Vs. CCEx
(2004) 174 E.L.T 5 (SC)
Held by the Court that no material distinction can be drawn between loss on account of leakage and loss on account of damage.The benefit under notification no.13/97-Cus.can not be denied as inputs were intended for use in the manufacture of final product but could not be used due to shortage / leakage /damage.