2010 (1) TMI 1074

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..... 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 held that the materials which were used for the aforesaid purpose could not be regard .....

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..... 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 in support of this view vide Biddle Sawyer Ltd. v. Commissioner of Central Excise, Mumb .....

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