https://www.taxtmi.com/caselaws?id=338667 Goods removed for job work under Rule 4(5)(a) of the Cenvat Credit Rules, 2002 are treated as inputs or intermediate goods when they are used in the manufacture of the final product and returned after processing. On that basis, Diethyl Phthalate cleared for job work was held to fall within the job work provision, even if it had earlier been the manufacturer's finished product at an earlier stage. Because the processed goods were used in the final manufacturing process and the final product was cleared on payment of duty, the separate duty demand on such clearance was not sustainable. en-us Mon, 02 Jan 2017 00:00:00 +0530 Mon, 21 Aug 2017 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338667 Goods removed for job work under Rule 4(5)(a) of the Cenvat Credit Rules, 2002 are treated as inputs or intermediate goods when they are used in the manufacture of the final product and returned after processing. On that basis, Diethyl Phthalate cleared for job work was held to fall within the job work provision, even if it had earlier been the manufacturer's finished product at an earlier stage. Because the processed goods were used in the final manufacturing process and the final product was cleared on payment of duty, the separate duty demand on such clearance was not sustainable. Case-Laws Central Excise Mon, 02 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338667