2016 (10) TMI 451

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..... Held that: - the decision in the case of Manali Petrochemical Vs. CCE [2003 (12) TMI 177 - CESTAT, CHENNAI] apply, where it was held that where the manufactured goods were used for testing in R&D Lab within the factory compound, the same does not amount to removal for the purpose of levy of duty. No duty payable on the quantity used for testing within the factory, in the R&D Lab of the assessee .....

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..... e this Tribunal in the case of Manali Petrochemical Vs. CCE 2004(167) E.L.T. 434 (Tri. Chennai) (DB), wherein also the manufactured goods were used for testing in R D Lab within the factory compound, it was held that the same does not amount to removal for the purpose of levy of duty. In the said ruling this Tribunal have also considered the ruling of Hon ble Supreme Court in the case of I.T.C. Lt .....

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