https://www.taxtmi.com/caselaws?id=375397 For stock transfers to sister units, assessable value must be determined at the factory gate, and outward freight to the recipient unit cannot be added where no sale takes place. Where the same goods are also sold to independent buyers, that sale price may be used as a valid valuation benchmark for PVC waste cleared to sister units. A differential duty demand and related penalty were also held unsustainable to the extent the matter was revenue neutral, because duty paid by the clearing unit would be available as cenvat credit to the receiving unit. The extra duty addition based on freight was deleted, the admitted duty was maintained, and the penalty was set aside. en-us Wed, 09 Jan 2019 00:00:00 +0530 Tue, 19 Feb 2019 07:30:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375397 For stock transfers to sister units, assessable value must be determined at the factory gate, and outward freight to the recipient unit cannot be added where no sale takes place. Where the same goods are also sold to independent buyers, that sale price may be used as a valid valuation benchmark for PVC waste cleared to sister units. A differential duty demand and related penalty were also held unsustainable to the extent the matter was revenue neutral, because duty paid by the clearing unit would be available as cenvat credit to the receiving unit. The extra duty addition based on freight was deleted, the admitted duty was maintained, and the penalty was set aside. Case-Laws Central Excise Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375397