https://www.taxtmi.com/caselaws?id=95827 Waste generated through destructive testing of inputs used for quality assurance may require interpretation of whether the testing process occurs "in the course of manufacture" under Rule 57D. The distinction lies between the fact-specific inquiry into whether a process forms part of manufacture and the broader legal scope of processes essential to producing a marketable product. Where that legal scope determines the excise-credit consequence of quality-assurance testing, the issue constitutes a question of law suitable for reference to the High Court. The substantive MODVAT entitlement remains undecided, and an unpressed second issue is not considered. 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 generated through destructive testing of inputs used for quality assurance may require interpretation of whether the testing process occurs "in the course of manufacture" under Rule 57D. The distinction lies between the fact-specific inquiry into whether a process forms part of manufacture and the broader legal scope of processes essential to producing a marketable product. Where that legal scope determines the excise-credit consequence of quality-assurance testing, the issue constitutes a question of law suitable for reference to the High Court. The substantive MODVAT entitlement remains undecided, and an unpressed second issue is not considered. Case-Laws Central Excise Fri, 15 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95827