https://www.taxtmi.com/caselaws?id=52505 Raw material consumed for statutory quality testing before the remaining material entered production was treated as part of the manufacturing process, because the testing was necessary to satisfy legal requirements for the finished medicines and formed an integral step in manufacture. On that basis, duty credit on the tested quantity was held admissible, and the denial of credit by the lower authorities was unsustainable. en-us Mon, 15 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 11:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52505 Raw material consumed for statutory quality testing before the remaining material entered production was treated as part of the manufacturing process, because the testing was necessary to satisfy legal requirements for the finished medicines and formed an integral step in manufacture. On that basis, duty credit on the tested quantity was held admissible, and the denial of credit by the lower authorities was unsustainable. Case-Laws Central Excise Mon, 15 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52505