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TMI Blog2017 (2) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... nitial input or intermediate goods but if it is used in the manufacture of final product at both the stages the goods will be treated as input therefore removal of Diethyl Phthalate is correctly covered under the provisions of Rule 4(5) (a) of Cenvat Credit Rules, 2002 - the duty cannot be demanded on the said goods which was removed only for job work purpose and subsequently returned back to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be cleared under Rule 4 (5) (a) of the Cenvat Credit Rules, 2002 read with Notification No. 14/86-CE dt. 25.1.1986 dt. 25.1.1986. 2. This is also a fact that Diethyl Phthalate cleared by the appellants on job work basis and after receipt of the processed goods, the same was used in the manufacture of final product which was cleared on payment of duty. Being aggrieved by the Order-in-Original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the intermediate product. In support of his submission he placed reliance on the following judgments: (i) Tega India Ltd. Vs. Commissioner of Central Excise, Calcutta-III 1999 (112) E.L.T. 1061 (Tribunal) (ii) Commr. of c. Ex., Indore Vs. Gajra Gears Ltd. 2003 (152) E.L.T. 367 (Tri.-Del.) (iii) Eveready Industries Ltd. Vs. Commissioner of C. Ex., Hyderabad 2005 (186) E.L.T. 570 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both the stages the goods will be treated as input therefore removal of Diethyl Phthalate is correctly covered under the provisions of Rule 4(5) (a) of Cenvat Credit Rules, 2002. Therefore the duty cannot be demanded on the said goods which was removed only for job work purpose and subsequently returned back to the appellants factory. There is no dispute that the final product in which said Dieth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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