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TMI Blog2018 (5) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... leared, the same was cleared in the form of waste and scrap and excise duty was paid on the transaction value of such waste and scrap. In this fact, there is no question of demanding duty on the captive consumption of sample for testing. The appellant's case is on the better footing that the sample tested were subsequently cleared as waste and scrap on payment of duty. The duty on the sample drawn for testing is not sustainable - appeal allowed - decided in favor of appellant. - E/325, 326/2010 - A/86133-86134/2018 - Dated:- 19-4-2018 - SHRI RAMESH NAIR, MEMBER (JUDICIAL) AND SHRI C.J. MATHEW, MEMBER (TECHNICAL) Ms, Manasi Patil, Advocate, for Appellant Shri M.R. Melvin, Supdt. (AR), for Respondent Per: Ramesh Nair ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... captively for testing purpose as per the requirement of ISO 2000. Therefore, even the testing is also in relation to the manufacture of final product. When the goods were cleared as scrap, duty of fresh final product cannot be demanded. She further relies on the following judgments: - (a) Hindustan Unilever Ltd. Others Vs. Commissioner of Central Excise, Pune-II - 2016-TIOL-914-CESTAT-MUM. (b) Bhansali Engg. Polymers Ltd. Vs. Commissioner of Central Excise, Indore - 1999 (114) ELT 947 (Tri) upheld by Hon ble Supreme Court reported at - 2002 (143) ELT Al 75 (SC). (c) J.K. Industries Ltd. Vs. Commissioner of Central Excise, Jaipur - 2003 (156) ELT 437 (Tri-Dei). 3. Shri M.R. Melvin, learned Supdt. (AR) appearing on beha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein it was held that samples of tyres drawn for in-house testing in accordance with BIS Manual, destroyed during testing, test being essential for making the goods marketable in absence of which the goods cannot be sold and they cannot be treated as marketable, held duty not chargeable. In facts of the present case also, the sample was drawn by the appellant for the purpose of testing in accordance with the requirement of ISO 2000. The appellant's case is on the better footing that the sample tested were subsequently cleared as waste and scrap on payment of duty. The similar view was taken by this Tribunal in the case of Hindustan Unilever Ltd (supra), wherein it was held that sample drawn from each batch for testing in the in-house lab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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