Software testing is the important phase of software development process. But, this phase can be easily missed by software developers because of their limited time to complete the project. Since, software developers finish their software nearer to the delivery time; they dont get enough time to test their program by creating effective test cases. . One of the major difficulties in software testing is the generation of test cases that satisfy the given adequacy criterion Moreover, creating manual test cases is a tedious work for software developers in the final rush hours. A new approach which generates test cases can help the software developers to create test cases from software specifications in early stage of software development (before coding) and as well as from program execution traces from after software development (after coding). Heuristic techniques can be applied for creating quality test cases. Mutation testing is a technique for testing software units that has great potential for improving the quality of testing, and to assure the high reliability of software. In this paper, a mutation testing based test cases generation technique has been proposed to generate test cases from program execution trace, so that the test cases can be generated after coding. The paper details about the mutation testing implementation to generate test cases. The proposed algorithm has been demonstrated for an example.