https://www.taxtmi.com/caselaws?id=333998 The Tribunal upheld the order in a case concerning the valuation of a CNC Gear hobbing machine supplied to a customer, rejecting the appellant's arguments on duty concession as statutory benefit and revenue neutrality. The differential duty demand was partially upheld, considering the benefit from concessional import as additional consideration received, citing relevant case laws. The Tribunal emphasized that the differential duty paid was not immediately available as CENVAT credit, leading to the rejection of the appeal on 27/10/2016. en-us Thu, 27 Oct 2016 00:00:00 +0530 Sat, 03 Feb 2018 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333998 The Tribunal upheld the order in a case concerning the valuation of a CNC Gear hobbing machine supplied to a customer, rejecting the appellant's arguments on duty concession as statutory benefit and revenue neutrality. The differential duty demand was partially upheld, considering the benefit from concessional import as additional consideration received, citing relevant case laws. The Tribunal emphasized that the differential duty paid was not immediately available as CENVAT credit, leading to the rejection of the appeal on 27/10/2016. Case-Laws Central Excise Thu, 27 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333998