2000 (11) TMI 255

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..... t credit of duty in respect of representative samples of tyre cord fabrics of high tenacity yarn which are being used by them for testing/quality control purposes. As per the Revenue since the samples are not being used as an in-process input in the manufacture of the final product of the assessee, they cannot be considered as inputs used in or in relation to the manufacture of their final product .....

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..... nst the above order Commissioner (Appeals) has reversed the said order of the Asstt. Commissioner. Being aggrieved with the Commissioner (Appeals)'s order Revenue has filed the present appeal. 3. I have heard Shri V.K. Chaturvedi, ld. SDR for the Revenue. Nobody has appeared from the respondents' side. 3. I also note that even the impugned order was decided exparte as per the request of the re .....

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..... al product. Testing, being an essential part and parcel of the manufacturing process of the final product and for excelling in quality of the final product has to be treated as the inputs only. The testing is being done in the respondents' factory premises and the same can be safely concluded to be ancillary and incidental process to the manufacture. The Revenue's objection that the samples were n .....

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