2017 (3) TMI 229

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sus COMMISSIONER OF C. EX., RAIGAD [2007 (7) TMI 491 - CESTAT, MUMBAI], wherein same issue was in dispute before the Division Bench, where it was held that duty is not required to be paid on denaturing of goods - appellant not liable to pay duty - appeal allowed - decided in favor of appellant. - E/423 to 425/08-MUM - A/85568-85570/17/SMB - Dated:- 16-12-2016 - Mr. M.V. Ravindran, Member (Judic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Asstt. Commissioner, Central Excise, Mahad Division, Raigad, dropping the proceedings initiated against the Respondent vide three show cause notices proposing recovery of duty totally amounting to ₹ 13,30,663/- on Ethyl Acetate cleared without payment of duty to jobworker, on the ground that the CESTAT vide Final Order No. A/104/07/C-1/EB dated 2.2.2007 has decided the issue in dispute regar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Rule 4(5)(a) of CENVAT Credit Rules, 2004, It is a final product for the appellant. Therefore, it cannot be cleared without payment of duty under Rule 4(5)(a) of CENVAT Credit Rules. The Tribunal, in the case of Shalimar Paints Ltd Vs CCE, Calcutta II reported in [1994 (72) ELT 186], has observed that a product that is consumed within the factory, would continue to be an intermediate produ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X