https://www.taxtmi.com/caselaws?id=125312 Differential central excise duty was not justified on clearances made to another unit of the same assessee because any additional duty paid at removal would have been available as credit to the recipient unit, making the arrangement revenue neutral. On that factual basis, the demand for differential duty, together with interest and penalty, could not be sustained, and the impugned order was set aside. The operative principle is that where duty paid on inter-unit clearances is simultaneously creditable within the same assessee's tax chain, confirmation of additional duty is not warranted on revenue-neutrality grounds. en-us Fri, 03 Oct 2008 00:00:00 +0530 Thu, 06 Nov 2025 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125312 Differential central excise duty was not justified on clearances made to another unit of the same assessee because any additional duty paid at removal would have been available as credit to the recipient unit, making the arrangement revenue neutral. On that factual basis, the demand for differential duty, together with interest and penalty, could not be sustained, and the impugned order was set aside. The operative principle is that where duty paid on inter-unit clearances is simultaneously creditable within the same assessee's tax chain, confirmation of additional duty is not warranted on revenue-neutrality grounds. Case-Laws Central Excise Fri, 03 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125312