https://www.taxtmi.com/caselaws?id=329163 Grey fabrics sent to a job worker for further processing were treated as inputs or intermediate goods under Rule 4(5)(a) of the Cenvat Credit Rules and Rule 12B of the Central Excise Rules. Their classification had to be assessed in relation to the final processed fabric cleared by the assessee, and not in isolation at the intermediate stage. Because duty had already been paid on the final processed fabric, the statutory job-work route remained available and duty could not be demanded on the grey fabrics before completion of processing. The demand on the intermediate stage was therefore unsustainable. en-us Thu, 09 Jun 2016 00:00:00 +0530 Fri, 10 Feb 2017 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329163 Grey fabrics sent to a job worker for further processing were treated as inputs or intermediate goods under Rule 4(5)(a) of the Cenvat Credit Rules and Rule 12B of the Central Excise Rules. Their classification had to be assessed in relation to the final processed fabric cleared by the assessee, and not in isolation at the intermediate stage. Because duty had already been paid on the final processed fabric, the statutory job-work route remained available and duty could not be demanded on the grey fabrics before completion of processing. The demand on the intermediate stage was therefore unsustainable. Case-Laws Central Excise Thu, 09 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329163