https://www.taxtmi.com/caselaws?id=50734 Modvat credit was held admissible on inputs used in trial production because the inputs were employed in or in relation to manufacture, and the trial run formed an essential part of that process. Credit could not be denied merely because the trial stage yielded waste, scrap, or no marketable final product. Rule 57D also protected credit where part of the inputs became waste or refuse during manufacture. On that basis, the Revenue's appeal was rejected. en-us Wed, 07 Mar 2001 00:00:00 +0530 Fri, 03 Sep 2010 10:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50734 Modvat credit was held admissible on inputs used in trial production because the inputs were employed in or in relation to manufacture, and the trial run formed an essential part of that process. Credit could not be denied merely because the trial stage yielded waste, scrap, or no marketable final product. Rule 57D also protected credit where part of the inputs became waste or refuse during manufacture. On that basis, the Revenue's appeal was rejected. Case-Laws Central Excise Wed, 07 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50734