https://www.taxtmi.com/caselaws?id=372257 The appeal before the Appellate Tribunal CESTAT Kolkata involved a dispute over the payment of duty on Lubricating Base Oil (LOBs) received by the appellant for manufacturing lubricating oils. The Tribunal found in favor of the appellant, ruling that the demand for a differential duty by the Revenue was not maintainable. The appellant's argument of revenue neutrality and availability of Modvat Credit was upheld, leading to the set aside of the impugned order and allowing the appeal. en-us Wed, 10 Oct 2018 00:00:00 +0530 Thu, 20 Dec 2018 06:48:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372257 The appeal before the Appellate Tribunal CESTAT Kolkata involved a dispute over the payment of duty on Lubricating Base Oil (LOBs) received by the appellant for manufacturing lubricating oils. The Tribunal found in favor of the appellant, ruling that the demand for a differential duty by the Revenue was not maintainable. The appellant's argument of revenue neutrality and availability of Modvat Credit was upheld, leading to the set aside of the impugned order and allowing the appeal. Case-Laws Central Excise Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372257