https://www.taxtmi.com/caselaws?id=94795 Cable pieces removed from each drum for mandatory quality control testing were not treated as excisable goods because the contract and purchase order required testing as an integral and compulsory part of manufacture before the cables could be regarded as fully manufactured. The sample length taken for destructive testing was consumed in the process and became unusable, so it did not amount to goods emerging from manufacture for central excise purposes. No excise duty was chargeable on the cable pieces used for this testing, and the assessee prevailed on that issue. en-us Tue, 21 Sep 1999 00:00:00 +0530 Sat, 03 Dec 2011 18:06:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94795 Cable pieces removed from each drum for mandatory quality control testing were not treated as excisable goods because the contract and purchase order required testing as an integral and compulsory part of manufacture before the cables could be regarded as fully manufactured. The sample length taken for destructive testing was consumed in the process and became unusable, so it did not amount to goods emerging from manufacture for central excise purposes. No excise duty was chargeable on the cable pieces used for this testing, and the assessee prevailed on that issue. Case-Laws Central Excise Tue, 21 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94795