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<h1>Appellate Tribunal allows appeal on Cenvat credit reversal for inter-unit goods transfer under Rule 11</h1> The Appellate Tribunal CESTAT, New Delhi allowed the appeal in a case where the appellant reversed Cenvat credit on goods sent from one unit to another. ... Valuation - Transfer to sister unit The Appellate Tribunal CESTAT, New Delhi heard a case where an appellant sent goods from one unit to another, reversing Cenvat credit. The Department demanded differential duty and imposed a penalty. The appellant argued that the value should be determined under Rule 11 of the Valuation Rules. The Tribunal agreed with the appellant and allowed the appeal with consequential relief.
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