1999 (10) TMI 446

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..... nt. [Order]. The following two questions proposed for reference : (i) Whether in the facts and circumstances of this case, inputs used in in-house laboratory testing and which in the course of such testing get scrapped, are used in or in relation to the final product manufactured by the applicants for the purposes of credit under Rule 57A or the Central Excise Act, 1944 ? (b) .....

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..... a kind or quality that is marketable unless it is ensured that the inputs are of the required quality. In order to ensure that they are of such quality, part of them has to be tested to the point of breakage, by subjecting it to stresses and strains to which the finished product made out of such inputs would be tested in use. Such a process is an essential part of manufacture since without it man .....

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..... ng a component or raw material into a marketable product is manufacture, as the term is used in Rule 57D, is a question of law. 7. In the facts of this case, I am of the view that the question requires reference to the High Court. 8. The second question is not being referred as the same was not pressed. 9. The following question may therefore be referred to the High Court : Whether waste .....

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