https://www.taxtmi.com/highlights?id=26548 Duty demand - revenue neutrality - since the goods were cleared to sister concern whatever duty payable and availed as credit to their own unit hence entire exercise would be revenue neutrality - if the ultimate exercise benefited the Revenue by collection of duty and in that case, no such benefit accrues to exchequer. - AT en-us Wed, 23 Dec 2015 10:44:51 +0530 Wed, 23 Dec 2015 10:44:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=26548 Duty demand - revenue neutrality - since the goods were cleared to sister concern whatever duty payable and availed as credit to their own unit hence entire exercise would be revenue neutrality - if the ultimate exercise benefited the Revenue by collection of duty and in that case, no such benefit accrues to exchequer. - AT Highlights Central Excise Wed, 23 Dec 2015 10:44:51 +0530 https://www.taxtmi.com/highlights?id=26548