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Input includes Damaged Goods.

Court :

Brief :
Whether imported inputs damaged during transit can be considered as used for the manufacture of specified goods.

Citation :
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.

CA. Shikha
on 25 October 2008
Published in Custom
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