2017 (4) TMI 211

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.... Shri R.K. Manjhi, DR, for the Appellant. Shri B.L. Narsimhan, Advocate, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)] : - The Revenue is in appeal against 2 impugned orders passed by Commissioner (Appeals), Indore. The dispute in the present appeals is that the bulk drug 4 Hydroxy 7 Chloroqununoline, emerging as an intermediate product in the manufacture of final p....

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....ned order dropped the demand on two grounds. One is the marketability of the product was held to be not established by the Revenue and second in any case the intermediate product used within the factory or production for manufacture of drug are wholly exempt with effect from 1-3-2003 by virtue of amended Notification 6/2003-C.E. 4. We have heard both the sides and perused the records. 5....