https://www.taxtmi.com/caselaws?id=50358 Modvat credit was treated as admissible on representative tyre cord fabric samples used only for testing and quality control before production. Testing in the factory laboratory to ascertain technical properties was regarded as an essential and ancillary step in manufacture, so physical incorporation of the samples into the final product was not required. The use of the samples for pre-use testing was considered within inputs used in or in relation to manufacture, and credit was therefore allowed on the representative samples. en-us Mon, 06 Nov 2000 00:00:00 +0530 Sat, 21 Aug 2010 12:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50358 Modvat credit was treated as admissible on representative tyre cord fabric samples used only for testing and quality control before production. Testing in the factory laboratory to ascertain technical properties was regarded as an essential and ancillary step in manufacture, so physical incorporation of the samples into the final product was not required. The use of the samples for pre-use testing was considered within inputs used in or in relation to manufacture, and credit was therefore allowed on the representative samples. Case-Laws Central Excise Mon, 06 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50358