Query on intermediate goods- practical

Hello frnds & members

IN EXCISE - What is the treatment of intermediate goods??????

Suppose in a company four  products manufactured.. every finish goods manufactured by consuming preceding ..

Suppose Sequence as like this A-B-C-D(ALL ARE EXCISABLE & DUTIABLE )

 as we know that 1-intermediate goods are exempt if final goods is dutiable.

2- as per rule 8 of ce val. rules 2000- Where the excisable goods are not sold by the assessee but are used for consumption by him or on his behalf in the production or manufacture of other articles, the value shall be [one hundred and ten per cent] of the cost of production or manufacture of such goods.

Some quantity of A,B,C,, sold out when they finished & some used in manufacturing of  next goods...........D is not used in manufacturing its only sold out....

now what will be excise status of goods A,B,C,D, in above case????????duty on removal or exempted or duty on 110% of cost of production(deemed removal)?????????