https://www.taxtmi.com/caselaws?id=370863 The tribunal ruled in favor of the appellant in a case involving the transfer of imported goods without reversing the credit of Special Additional Duty (SAD) and a shortage of raw materials/packaging material. The tribunal found that the transfer of goods was revenue-neutral as the recipient unit was entitled to Cenvat Credit, leading to the demand being deemed unsustainable. Regarding the shortage issue, the tribunal concluded that the evidence presented was unreliable, and the shortage, if any, was minimal and within industry norms. Consequently, the tribunal set aside the impugned order and allowed the appeal with consequential relief. en-us Mon, 19 Nov 2018 00:00:00 +0530 Mon, 26 Nov 2018 07:56:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370863 The tribunal ruled in favor of the appellant in a case involving the transfer of imported goods without reversing the credit of Special Additional Duty (SAD) and a shortage of raw materials/packaging material. The tribunal found that the transfer of goods was revenue-neutral as the recipient unit was entitled to Cenvat Credit, leading to the demand being deemed unsustainable. Regarding the shortage issue, the tribunal concluded that the evidence presented was unreliable, and the shortage, if any, was minimal and within industry norms. Consequently, the tribunal set aside the impugned order and allowed the appeal with consequential relief. Case-Laws Central Excise Mon, 19 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370863