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    <title>2017 (9) TMI 1178 - CESTAT CHENNAI</title>
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    <description>Duty demand on clearance of unprocessed fabrics to sister units was held unsustainable because the duty paid at clearance would have been available as credit to the receiving unit. The Tribunal applied the revenue neutrality principle, finding that when corresponding input credit offsets the duty burden, the demand does not survive. On that basis, the appeal was allowed.</description>
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      <description>Duty demand on clearance of unprocessed fabrics to sister units was held unsustainable because the duty paid at clearance would have been available as credit to the receiving unit. The Tribunal applied the revenue neutrality principle, finding that when corresponding input credit offsets the duty burden, the demand does not survive. On that basis, the appeal was allowed.</description>
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