The present invention is related to the process for preparation of intermediate of Aprepitant, 2(R)-(1-(R) [3, 5-bis (trifluoromethyl) phenyl] ethoxy-3-(s)-phenyl -4-(2-(n-methylcarboxy-acetamidrazone) morpholine of formula (IV), which after cyclization gives Aprepitant (I) conforming to regulatory specification.