https://www.taxtmi.com/caselaws?id=88292 Rule 57D(1) protected Modvat credit only where waste, refuse or by-products arose during manufacture of the final product; destructive testing of inputs before they were issued for manufacture occurred at a preliminary stage and did not qualify, so credit was not available on that basis. The November 1993 amendment broadening the rule to cover inputs that became waste in or in relation to manufacture introduced a substantive enlargement, not a mere clarification, and therefore did not operate retrospectively. On that analysis, pre-manufacturing destruction of inputs remained outside the earlier rule, and no retrospective relief arose from the amendment. en-us Fri, 02 Jan 1998 00:00:00 +0530 Fri, 16 Sep 2011 16:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88292 Rule 57D(1) protected Modvat credit only where waste, refuse or by-products arose during manufacture of the final product; destructive testing of inputs before they were issued for manufacture occurred at a preliminary stage and did not qualify, so credit was not available on that basis. The November 1993 amendment broadening the rule to cover inputs that became waste in or in relation to manufacture introduced a substantive enlargement, not a mere clarification, and therefore did not operate retrospectively. On that analysis, pre-manufacturing destruction of inputs remained outside the earlier rule, and no retrospective relief arose from the amendment. Case-Laws Central Excise Fri, 02 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88292