TaxTMI 
TaxTMI 
1998 (8) TMI 362
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.... The appellants herein manufacture rock roller bits falling under Chapter 82 of the Central Excise Tariff Act and are availing of Modvat credit. They had filed declaration for Modvat purposes wherein forgings and forging test pieces have been declared as inputs. The appellants received forgings from the suppliers along with forging test pieces. The forging test piece undergoes various tests....
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....rging test pieces are received along with forgings and they undergo the same process like heat treatment, machining and at each stage, forging test pieces are tested for its various qualitative specification. This is being done as a matter of convenience because forgings themselves are not of viable size for being tested. Further, the forgings are taken up for further stages of processing only if ....
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....nts made out of forgings along with the machined forging test pieces. It would appear that if it is established that heat treatment of the forging test pieces has been done according to the specification, the heat treated components are sent for further processing. It is, therefore, indicated that the forging test pieces have a clear role to play in the acceptance of the forging as being upto the ....