https://www.taxtmi.com/caselaws?id=50046 Concrete cubes used for load testing were not excisable goods because tariff coverage alone is insufficient; manufacture and marketability must both exist, and the cubes lacked marketability. On Modvat credit, Rule 57D(1) applies only where inputs become waste, refuse, or a by-product arising in the manufacture of the final product. The cubes were distinct and separately manufactured items used for testing, not by-products of sleeper manufacture, so credit on cement used in making them had to be reversed proportionately. The Revenue's claim for reversal therefore succeeded. en-us Mon, 16 Oct 2000 00:00:00 +0530 Thu, 19 Aug 2010 13:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50046 Concrete cubes used for load testing were not excisable goods because tariff coverage alone is insufficient; manufacture and marketability must both exist, and the cubes lacked marketability. On Modvat credit, Rule 57D(1) applies only where inputs become waste, refuse, or a by-product arising in the manufacture of the final product. The cubes were distinct and separately manufactured items used for testing, not by-products of sleeper manufacture, so credit on cement used in making them had to be reversed proportionately. The Revenue's claim for reversal therefore succeeded. Case-Laws Central Excise Mon, 16 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50046