https://www.taxtmi.com/caselaws?id=170538 Unit 2's liability to pay duty under Valuation Rules was scrutinized, with the Tribunal ruling in favor of the appellant. The duty paid by Unit 2 was considered revenue neutral as it was available as credit to other units of the same assessee, leading to the appeal being allowed. Regarding the admissibility of Cenvat credit for recipient factories with respect to supplementary invoices, the Tribunal held that such credit was permissible even when the extended period was invoked, as there was no sale of goods between related units. Consequently, the demands and penalties against the appellant were deemed unsustainable, resulting in a favorable outcome. en-us Thu, 28 Nov 2013 00:00:00 +0530 Tue, 26 May 2015 15:16:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170538 Unit 2's liability to pay duty under Valuation Rules was scrutinized, with the Tribunal ruling in favor of the appellant. The duty paid by Unit 2 was considered revenue neutral as it was available as credit to other units of the same assessee, leading to the appeal being allowed. Regarding the admissibility of Cenvat credit for recipient factories with respect to supplementary invoices, the Tribunal held that such credit was permissible even when the extended period was invoked, as there was no sale of goods between related units. Consequently, the demands and penalties against the appellant were deemed unsustainable, resulting in a favorable outcome. Case-Laws Central Excise Thu, 28 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170538