https://www.taxtmi.com/caselaws?id=244853 Rule 4(6) of the Cenvat Credit Rules permits clearance of zinc hydroxide to a job worker for conversion into zinc oxide, with the finished goods cleared from the job worker's premises, where the goods are used in further manufacture and prior permission has been consistently granted without misuse. Mere marketability of the input does not by itself prevent it from being treated as an intermediate product or partially processed input. Refusal of permission solely because the assessee did not manufacture zinc oxide in its own plant was therefore unsustainable, and the clearance from the job worker's premises was allowable. en-us Fri, 31 May 2013 00:00:00 +0530 Tue, 11 Mar 2014 06:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244853 Rule 4(6) of the Cenvat Credit Rules permits clearance of zinc hydroxide to a job worker for conversion into zinc oxide, with the finished goods cleared from the job worker's premises, where the goods are used in further manufacture and prior permission has been consistently granted without misuse. Mere marketability of the input does not by itself prevent it from being treated as an intermediate product or partially processed input. Refusal of permission solely because the assessee did not manufacture zinc oxide in its own plant was therefore unsustainable, and the clearance from the job worker's premises was allowable. Case-Laws Central Excise Fri, 31 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244853