Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 367 - CESTAT MUMBAICenvat Credit - Job Work - Diethyl Phthalate - demand on the ground that this goods is final product, the same cannot be removed without payment of duty under Rule 4(5) (a) of Cenvat Credit Rules, 2002 - Held that: - whether it is initial input or intermediate goods but if it is used in the manufacture of final product at both the stages the goods will be treated as input therefore removal of Diethyl Phthalate is correctly covered under the provisions of Rule 4(5) (a) of Cenvat Credit Rules, 2002 - the duty cannot be demanded on the said goods which was removed only for job work purpose and subsequently returned back to the appellants factory. There is no dispute that the final product in which said Diethyl Phthalate was used has been cleared by the appellants on payment of appropriate excise duty - demand not sustainable - appeal allowed - decided in favor of appellant.
|