https://www.taxtmi.com/caselaws?id=127554 Valuation disputes over clearances to sister units under the Central Excise Valuation Rules were treated as non-recurring and essentially academic where any differential duty would be available as corresponding CENVAT credit to the recipient units. On that revenue-neutral basis, the matter was not examined on merits, and the factual and legal questions were left open because the outcome would not change the revenue position. en-us Wed, 04 Aug 2010 00:00:00 +0530 Wed, 19 Nov 2025 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127554 Valuation disputes over clearances to sister units under the Central Excise Valuation Rules were treated as non-recurring and essentially academic where any differential duty would be available as corresponding CENVAT credit to the recipient units. On that revenue-neutral basis, the matter was not examined on merits, and the factual and legal questions were left open because the outcome would not change the revenue position. Case-Laws Central Excise Wed, 04 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127554