https://www.taxtmi.com/caselaws?id=351893 Duty demand on clearances to a sister concern was held unsustainable on revenue neutrality grounds because the goods were cleared on payment of duty, the recipient was entitled to Cenvat credit, and the recipient unit was also paying duty through PLA in excess of the alleged short payment. The dispute arose from valuation under Rule 8 of the Central Excise Valuation Rules, 2000 and inclusion of overheads, but once the record showed that any differential duty would be available as credit and the overall revenue impact was neutral, the demand could not survive. The appeal was allowed and the impugned order was set aside. en-us Thu, 30 Nov 2017 00:00:00 +0530 Fri, 22 Dec 2017 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351893 Duty demand on clearances to a sister concern was held unsustainable on revenue neutrality grounds because the goods were cleared on payment of duty, the recipient was entitled to Cenvat credit, and the recipient unit was also paying duty through PLA in excess of the alleged short payment. The dispute arose from valuation under Rule 8 of the Central Excise Valuation Rules, 2000 and inclusion of overheads, but once the record showed that any differential duty would be available as credit and the overall revenue impact was neutral, the demand could not survive. The appeal was allowed and the impugned order was set aside. Case-Laws Central Excise Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351893