Case No
W.P. Nos.2885, 2888, 2890,3930, 3936 and 3933 of 2020
& WMP Nos.3341, 3345, 3336, 4664, 4656 and 4661 of 2020
Held
No requirement to reverse ITC under Section 17(5)(h) of CGST Act in case of loss of consumption of input which is inherent to manufacturing loss