https://www.taxtmi.com/caselaws?id=265954 Removal of inputs as such to a sister unit requires reversal of the Cenvat credit originally availed on the duty-paid invoice value, as recognised by prior Tribunal precedent and the Board circular on valuation of such clearances. The Tribunal followed the Larger Bench view that this credited amount is the proper duty liability when inputs are transferred without processing. On that basis, it found no ground to disturb the Commissioner (Appeals)' order and rejected the Revenue's appeal. en-us Tue, 23 Jun 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:54:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265954 Removal of inputs as such to a sister unit requires reversal of the Cenvat credit originally availed on the duty-paid invoice value, as recognised by prior Tribunal precedent and the Board circular on valuation of such clearances. The Tribunal followed the Larger Bench view that this credited amount is the proper duty liability when inputs are transferred without processing. On that basis, it found no ground to disturb the Commissioner (Appeals)' order and rejected the Revenue's appeal. Case-Laws Central Excise Tue, 23 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265954