https://www.taxtmi.com/caselaws?id=95827 Waste arising from destructive testing of inputs used for quality assurance may fall within the expression "in the course of manufacture" under Rule 57D, where the testing is integral to producing a marketable product. The Tribunal distinguished that factual inquiry from the broader legal issue of the provision's scope and held that the first proposed question raised a referable question of law for the High Court. The second proposed question was not pressed and was not examined. The article notes that the order did not decide MODVAT entitlement on merits and only addressed referability of the legal issue. en-us Fri, 15 Oct 1999 00:00:00 +0530 Thu, 15 Dec 2011 12:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95827 Waste arising from destructive testing of inputs used for quality assurance may fall within the expression "in the course of manufacture" under Rule 57D, where the testing is integral to producing a marketable product. The Tribunal distinguished that factual inquiry from the broader legal issue of the provision's scope and held that the first proposed question raised a referable question of law for the High Court. The second proposed question was not pressed and was not examined. The article notes that the order did not decide MODVAT entitlement on merits and only addressed referability of the legal issue. Case-Laws Central Excise Fri, 15 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95827