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2018 (2) TMI 365 - AT - Central ExciseLiability of duty - intermediate goods - resins namely, Melamine Formaldehyde Resin (MFR) and Phenolic Formaldehyde Resin (PFR) - Held that: - identical issue decided in the case of M/s. Balaji Action Buildwell Versus CCE, Meerut-II [2016 (4) TMI 59 - CESTAT NEW DELHI], 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 set aside - appeal allowed - decided in favor of appellant.
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