https://www.taxtmi.com/caselaws?id=222050 The Tribunal allowed the appeal, setting aside the duty demand on a D.G. set by the main unit to another unit. Despite the Commissioner (Appeals) ruling that the main unit should reverse the CENVAT credit on capital goods, the Tribunal emphasized revenue neutrality. It noted that all units were engaged in manufacturing activities, entitled to maintain separate CENVAT credit accounts. While suggesting single registration for all units for simplifying duty payment, the Tribunal found the duty demand unjustified, leading to the appeal being allowed and the demand set aside. en-us Fri, 15 Jun 2012 00:00:00 +0530 Fri, 12 Apr 2013 13:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222050 The Tribunal allowed the appeal, setting aside the duty demand on a D.G. set by the main unit to another unit. Despite the Commissioner (Appeals) ruling that the main unit should reverse the CENVAT credit on capital goods, the Tribunal emphasized revenue neutrality. It noted that all units were engaged in manufacturing activities, entitled to maintain separate CENVAT credit accounts. While suggesting single registration for all units for simplifying duty payment, the Tribunal found the duty demand unjustified, leading to the appeal being allowed and the demand set aside. Case-Laws Central Excise Fri, 15 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222050