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2018 (7) TMI 1191 - AT - Central ExciseDemand of duty - Intermediate products - Urea Formaldehyde Resin, Phenol Formaldehyde Resin and Melamine Formaldehyde Resin. Held that:- Reliance placed in the case of M/S GREENPLY INDUSTRIES LTD. (UNIT-I) , M/S RAMA PANELS PVT. LTD., M/S ARCHIDPLY INDUSTRIES LTD. VERSUS COMMISSIONER OF CUSTOMS & CENTRAL EXCISE, MEERUT [2018 (2) TMI 365 - CESTAT ALLAHABAD], where it was held that on the intermediate products emerges in manufacturing process of particle boards, the appellant is not required to pay duty. Demand do not sustain - appeal allowed - decided in favor of appellant.
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