2009 (9) TMI 869

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..... s. There are two issues involved in this case. The appellants are using some of the inputs in respect of which credit has been taken for testing purposes to ensure suitability of the same for use in the manufacturing process. The Department has denied the credit on the ground that such testing is not part of the manufacture. However, there is no denial of the fact that such testing is in relation .....

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..... ned consultant appearing for the appellants, states that subsequently all the impugned tools have come back to the appellants and that they will be in a position to show evidence of the same if the matter is remanded. 3. In consideration of the foregoing, we modify the impugned order and allow the credit in respect of inputs used for testing, and in respect of the tools we remand the matter to t .....

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