https://www.taxtmi.com/caselaws?id=91669 Forging test pieces received with forgings and used for in-process testing during machining and heat treatment were treated as inputs used in relation to manufacture under Rule 57A. Because they were essential to verifying whether the forgings met specifications at each stage and were used before further manufacture proceeded, the expression was applied in its wide sense to cover goods used in activities connected with manufacture even if they did not form part of the finished product. On that basis, the test pieces were held eligible for Modvat credit and the disallowance was unsustainable. en-us Wed, 19 Aug 1998 00:00:00 +0530 Thu, 20 Oct 2011 11:12:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91669 Forging test pieces received with forgings and used for in-process testing during machining and heat treatment were treated as inputs used in relation to manufacture under Rule 57A. Because they were essential to verifying whether the forgings met specifications at each stage and were used before further manufacture proceeded, the expression was applied in its wide sense to cover goods used in activities connected with manufacture even if they did not form part of the finished product. On that basis, the test pieces were held eligible for Modvat credit and the disallowance was unsustainable. Case-Laws Central Excise Wed, 19 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91669