Alkem Laboratories Ltd vs Daman on 18 October, 2022
5. Decision of the Tribunal in the case of Positive Packaging
Industries Ltd. (supra) relied upon by the counsel for the revenue
is distinguishable on facts. In that case the samples were cleared
out of the factory and sold as scrap, whereas, in the present case,
the samples are consumed/destroyed within the factory during
the process of testing.