2017 (2) TMI 367

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....nical) Shri Sunil P. Agnihotri, Consultant for Appellant Shri H.M. Dixit, Asstt. Commr.(A.R) for respondent 02-01-2017 Per : Ramesh Nair The adjudicating authority confirmed demand of duty on the clearance of intermediate goods Diethyl Phthalate for the period January 2003 to October 2003 on the ground that the goods Diethyl Phthalate is finished goods therefore the same cannot be c....

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.... at the most intermediate goods, which was after job work used in the manufacture of their final product which was cleared on payment of duty. Therefore the removal of partially processed goods (intermediate goods) under Rule 4 (5) (a) of the Cenvat Credit Rules, 2002 is legal and correct. Since the appellants have discharged excise duty on their final product no further duty can be demanded on th....

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....redit Rules, 2002. As the said provision provides removal of only inputs, since Diethyl Phthalate is manufactured final product, the same cannot be removed under Rule 4(5) (a) of Cenvat Credit Rules, 2002. We do not agree with the lower authorities' contention for the reason that whether it is initial input or intermediate goods but if it is used in the manufacture of final product at both the sta....