1999 (10) TMI 446 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered whether waste from destructive testing of inputs used in manufacturing final products qualifies for credit under Rule 57A of the Central Excise Act, 1944. The Tribunal held that the waste from testing is part of the manufacturing process and should be considered waste in the course of manufacture. The question was referred to the High Court for further clarification.