https://www.taxtmi.com/caselaws?id=201327 Inputs subjected to in-house laboratory testing within the factory, even when damaged or scrapped in the process, were treated as goods used in or in relation to manufacture and therefore eligible for Modvat credit. The expansive construction of the phrase covered quality control and testing as an integral part of the manufacturing process, since the inputs were used in a process connected with production and the waste arose from that process. The amendment to Rule 57-O by Notification No. 8/93 was treated as classificatory and retrospective, operating from 1-3-1986, on the same understanding of the credit scheme. en-us Tue, 09 Feb 2010 00:00:00 +0530 Sat, 01 Jan 2011 15:05:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201327 Inputs subjected to in-house laboratory testing within the factory, even when damaged or scrapped in the process, were treated as goods used in or in relation to manufacture and therefore eligible for Modvat credit. The expansive construction of the phrase covered quality control and testing as an integral part of the manufacturing process, since the inputs were used in a process connected with production and the waste arose from that process. The amendment to Rule 57-O by Notification No. 8/93 was treated as classificatory and retrospective, operating from 1-3-1986, on the same understanding of the credit scheme. Case-Laws Central Excise Tue, 09 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201327