https://www.taxtmi.com/caselaws?id=86201 Goods required to undergo mandatory quality-control testing are treated as fully manufactured only after passing the prescribed test, so pieces destroyed or rendered waste during testing may be regarded as waste and scrap arising in the production process. On that basis, Modvat credit could not be denied merely because sample portions of pipes broke during testing and were reprocessed, and exemption principles applicable to goods taken out for testing supported the assessee's claim. The appeal papers were dispatched within time, the marginal delay in receipt was condonable, and the matter was not treated as time-barred. en-us Wed, 27 Nov 1996 00:00:00 +0530 Fri, 12 Aug 2011 10:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86201 Goods required to undergo mandatory quality-control testing are treated as fully manufactured only after passing the prescribed test, so pieces destroyed or rendered waste during testing may be regarded as waste and scrap arising in the production process. On that basis, Modvat credit could not be denied merely because sample portions of pipes broke during testing and were reprocessed, and exemption principles applicable to goods taken out for testing supported the assessee's claim. The appeal papers were dispatched within time, the marginal delay in receipt was condonable, and the matter was not treated as time-barred. Case-Laws Central Excise Wed, 27 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86201