https://www.taxtmi.com/caselaws?id=244709 Control samples retained in the factory are not separately dutiable when they are properly accounted for and not removed in the ordinary course of trade, so related interest and penalty do not survive. Inputs consumed in machine trial or testing to verify conformity with customer specifications are treated as used in relation to manufacture, supporting MODVAT credit and excluding a separate duty demand, with consequential interest and penalty also waived. Excess quantity filled in injections under the Drugs & Cosmetics Rules, 1945 is not treated as a separate dutiable clearance when required by the regulatory process, so duty, interest and penalty are not payable. en-us Thu, 02 Jan 2014 00:00:00 +0530 Thu, 06 Mar 2014 06:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244709 Control samples retained in the factory are not separately dutiable when they are properly accounted for and not removed in the ordinary course of trade, so related interest and penalty do not survive. Inputs consumed in machine trial or testing to verify conformity with customer specifications are treated as used in relation to manufacture, supporting MODVAT credit and excluding a separate duty demand, with consequential interest and penalty also waived. Excess quantity filled in injections under the Drugs & Cosmetics Rules, 1945 is not treated as a separate dutiable clearance when required by the regulatory process, so duty, interest and penalty are not payable. Case-Laws Central Excise Thu, 02 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244709