https://www.taxtmi.com/caselaws?id=325385 The Tribunal ruled in favor of the appellant in a case concerning the demand of duty on the clearance of coffee decoction for testing and destruction in the factory premises. The Tribunal found the Revenue's demand for duty unsustainable, emphasizing that testing samples for quality control purposes is integral to the manufacturing process and that items destroyed during such testing are not liable to excise duty. Citing a precedent from the Apex Court, the Tribunal concluded that the appellant's practice of withdrawing samples solely for testing and subsequent destruction in the in-house laboratory does not attract duty liability. en-us Mon, 18 Jan 2016 00:00:00 +0530 Fri, 18 Mar 2016 08:07:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325385 The Tribunal ruled in favor of the appellant in a case concerning the demand of duty on the clearance of coffee decoction for testing and destruction in the factory premises. The Tribunal found the Revenue's demand for duty unsustainable, emphasizing that testing samples for quality control purposes is integral to the manufacturing process and that items destroyed during such testing are not liable to excise duty. Citing a precedent from the Apex Court, the Tribunal concluded that the appellant's practice of withdrawing samples solely for testing and subsequent destruction in the in-house laboratory does not attract duty liability. Case-Laws Central Excise Mon, 18 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325385