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2014 (3) TMI 308 - CESTAT AHMEDABADCenvat Credit - Job Work - Application seeking removal of goods from the premises of Job Worker's premises on payment of duty was rejected - Rule 4(6) of the Cenvat Credit Rules, 2002 - conversion of zinc hydroxide into zinc oxide - Held that:- such an action on the part of the department seems to be erroneous inasmuch as if the assessee is being granted permission from 2003 to 2008 and nothing found against the assessee as to mis-utilisation of such permission, they are also no findings as to the fact, that accounting of the goods cleared from the assessee’s factory were in accordance with law and the final products cleared from the job worker’s premise being correct - rejection of such permission seems to be contrary. Any item/goods in which is consumed for manufacturing of further final product, on which the duty liability is discharged, can also be considered as an intermediate product or partially processed input - no reason for not permitting the appellant to clear the finished goods manufactured at the job worker’s premises under the provisions of Rule 4(6) of the Cenvat Credit Rules, 2004 which was granted to the appellant from the year 2003 to 2008 - Decided in favour of assessee.
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