https://www.taxtmi.com/caselaws?id=246497 Credit taken on inputs cleared as such to a sister unit was required to be reversed, and the Tribunal applied settled coordinate and Larger Bench precedent to hold that such reversal was sufficient. It rejected the demand raised by treating the clearances as manufacture by the appellant, finding that the impugned duty demand could not survive once the inputs had been cleared on reversal of credit. The issue was therefore resolved in favour of the appellant, and the demand was held unsustainable. en-us Thu, 21 Jun 2012 00:00:00 +0530 Wed, 05 Mar 2014 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246497 Credit taken on inputs cleared as such to a sister unit was required to be reversed, and the Tribunal applied settled coordinate and Larger Bench precedent to hold that such reversal was sufficient. It rejected the demand raised by treating the clearances as manufacture by the appellant, finding that the impugned duty demand could not survive once the inputs had been cleared on reversal of credit. The issue was therefore resolved in favour of the appellant, and the demand was held unsustainable. Case-Laws Central Excise Thu, 21 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246497