https://www.taxtmi.com/caselaws?id=362778 Valuation-based duty demand was held unsustainable where job-worked components were transferred on stock transfer to the assessee's own sister unit, because any additional duty paid would have been available as credit to the recipient unit. The transaction was therefore revenue neutral, leaving no net gain to the Revenue or corresponding loss to the assessee. On that basis, the higher assessable value adopted for the clearances could not support the demand, and the impugned order was set aside with consequential relief. en-us Tue, 03 Apr 2018 00:00:00 +0530 Wed, 04 Jul 2018 09:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362778 Valuation-based duty demand was held unsustainable where job-worked components were transferred on stock transfer to the assessee's own sister unit, because any additional duty paid would have been available as credit to the recipient unit. The transaction was therefore revenue neutral, leaving no net gain to the Revenue or corresponding loss to the assessee. On that basis, the higher assessable value adopted for the clearances could not support the demand, and the impugned order was set aside with consequential relief. Case-Laws Central Excise Tue, 03 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362778