https://www.taxtmi.com/caselaws?id=53684 Carbon electrodes used in battery manufacture were treated as an intermediate product rather than a final product for all purposes, so their clearance to job workers under Rule 57F(4) of the Central Excise Rules, 1944 was permissible. The Tribunal applied the Modvat principle against cascading duty and noted that a product may be a final product in one manufacturing line yet remain an intermediate product in another. Because the electrodes underwent further processing and were moved and accounted for under the prescribed procedure, the demand treating them as dutiable final products was not sustainable. en-us Wed, 25 Aug 2004 00:00:00 +0530 Tue, 11 Jun 2024 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53684 Carbon electrodes used in battery manufacture were treated as an intermediate product rather than a final product for all purposes, so their clearance to job workers under Rule 57F(4) of the Central Excise Rules, 1944 was permissible. The Tribunal applied the Modvat principle against cascading duty and noted that a product may be a final product in one manufacturing line yet remain an intermediate product in another. Because the electrodes underwent further processing and were moved and accounted for under the prescribed procedure, the demand treating them as dutiable final products was not sustainable. Case-Laws Central Excise Wed, 25 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53684