intermediate products (milk crumbs, refined milk chocolate and four other intermediate products) are captively consumed in the Respondents own factory. These intermediate products ... provide the details of a particular component of cost of production in respect of the intermediate goods being valued under Rule
each intermediate stage and take credit of such duty at each subsequent stage, starting from the basic material, turning out components and finally ending with
binding precedent. We are unable to agree. If the component of interest is on the tax or duty demanded on the product and if that ... adjusted against the credit available at the intermediate stage, then the demand itself was neutralised. Once it was so neutralised and in terms
allowed.
2006 (206) E.L.T. 842 (Tri. - Del.)
JAIN METAL COMPONENTS PVT. LTD.
Versus COMMR. OF C. EX., JAIPUR-II
2.?Brief facts ... engaged in the manufacture of Brass Components from Brass Rods. During the manufacture of brass components, brass boring emerged as waste. The appellants were clearing
holding that no identifiable product such as TA has emerged in the intermediate stage in the manufacture of Tractor which is exigible to duty. Aggrieved ... independent product and is then put for online assembly along with other components of Tractors. He submits that on 26.7.2001 the officers of Central Excise
Kumar
Chand Prakash & Co.
Adjournment Request
Ajanta Soya Ltd.
Satyam Auto Components Ltd.
Vijay Solvex Ltd.
Knight Trading Company
Bhagwati Refineries
Gaurav International
Shri ... Singh Spl. Counsel
Shri Ahibaran
Addl. Commr.(A.R.)
Vs
Clarity Intermediates & Pesticides
:Respondent
Nicholas Piramal(Aaacn4538pxm005)
Cosmos Chemical Corporation
None
Colosperse Chemical Corporation
product no duty is leviable. In the present case remnant are at intermediate stage that means initial input on which Cenvat credit is availed ... cleared on payment of duty. In this chain the remnant is an intermediate input therefore movement of such input undoubtedly covered under Rule
parts of plant (Stock House, Conveyor Systems, Kiln, Cooler, Transfer Chutes Intermediate Bin, product house etc.) using these items. The primary adjudicating authority disallowed ... Angles, M.S. Channel etc were used for manufacture of parts and components used for manufacture of Sponge Iron. He laid thrust on Industrial Technical
manufacture of Sponge Iron, I find such capital goods or components/ accessories of capital goods are a part and parcel of the plant. Plants ... Kiln Maintenance Platform/ Cooler Discharge House/Stock House/ Ground Hopper/ Transfer House/ Intermediate Bin/ Conveyor System/ Cable Tranch are in the nature of capital goods
such as Plate, Angle, Channel, Joists, etc. used for manufacture of parts, components and accessory of capital goods, i.e. Acid Tank, Drier, Zinc Tank ... Strips and galvanized steel tubes. Further, the appellant have manufactured intermediate capital goods i.e. Acid Tank, Drier, Quenching Tank, Furnace, EOT Crane, Electrical Panel
