2010 (1) TMI 1074

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....ish Mohan, SDR, for the Respondent. ORDER This application seeks waiver of pre-deposit and stay of recovery in respect of duty of Rs. 17,550/- and equal amount of penalty. The demand of duty is consequential to denial of Cenvat credit on certain inputs which were used for quality control and allied purpose in the R&D Laboratory during the period June to November, 2007. The lower authorities ....

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.... in the inclusive part of the definition. The materials which are covered by the main part of the definition are those which are, directly or indirectly, used in or in relation to the manufacture of final products. Quality control of the final product appears to be a process undertaken in relation to the manufacture of the final products. The learned counsel has cited a decision of this Tribunal i....