https://www.taxtmi.com/caselaws?id=265564 The Tribunal held that a 100% EOU was not liable to pay Additional Duty of Customs on stock transfers to its sister units without VAT payment. Relying on precedents, the Tribunal determined that in cases of inter-unit stock transfers of final products, the demand for SAD cannot be sustained if no VAT or Sales Tax was paid. The appellant's appeal was allowed, setting aside the demand of approximately Rs. 3.77 crores, interest, and penalties, providing consequential relief. en-us Fri, 04 Sep 2015 00:00:00 +0530 Tue, 13 Oct 2015 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265564 The Tribunal held that a 100% EOU was not liable to pay Additional Duty of Customs on stock transfers to its sister units without VAT payment. Relying on precedents, the Tribunal determined that in cases of inter-unit stock transfers of final products, the demand for SAD cannot be sustained if no VAT or Sales Tax was paid. The appellant's appeal was allowed, setting aside the demand of approximately Rs. 3.77 crores, interest, and penalties, providing consequential relief. Case-Laws Central Excise Fri, 04 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265564