Input includes Damaged Goods

Court :

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

Citation :
BPL Display Devices Ltd. Vs. CCEx

Decision: 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. .