https://www.taxtmi.com/caselaws?id=236093 Copper anode can be treated both as a dutiable final product when cleared and as an intermediate product when retained for further in-house manufacture, so Rule 4(6) of the Cenvat Credit Rules, 2004 was available on the facts. The permission under that rule was upheld because the same article fed downstream manufacture of copper cathode and copper wire rods, and the earlier view treating anode as an end product did not govern this situation. The appellate authority's form of granting permission, together with annual reconsideration and future review, was also sustained as causing no legal prejudice. The Revenue appeal and cross-objection were dismissed. en-us Fri, 01 Feb 2013 00:00:00 +0530 Thu, 29 Aug 2013 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236093 Copper anode can be treated both as a dutiable final product when cleared and as an intermediate product when retained for further in-house manufacture, so Rule 4(6) of the Cenvat Credit Rules, 2004 was available on the facts. The permission under that rule was upheld because the same article fed downstream manufacture of copper cathode and copper wire rods, and the earlier view treating anode as an end product did not govern this situation. The appellate authority's form of granting permission, together with annual reconsideration and future review, was also sustained as causing no legal prejudice. The Revenue appeal and cross-objection were dismissed. Case-Laws Central Excise Fri, 01 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236093