https://www.taxtmi.com/caselaws?id=377256 The Tribunal allowed the appeal, setting aside the demand for the payment of the differential duty on goods cleared for captive consumption to the appellant's own unit. The Tribunal found merit in the appellant's argument of revenue neutrality, emphasizing that the duty paid was available as credit to their sister concern. Citing relevant case law, the Tribunal concluded that the goods were cleared for captive consumption within related entities, making the issue revenue neutral. The decision aligned with established principles and previous judgments supporting the concept of revenue neutrality in such circumstances. en-us Tue, 19 Mar 2019 00:00:00 +0530 Mon, 29 Apr 2019 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377256 The Tribunal allowed the appeal, setting aside the demand for the payment of the differential duty on goods cleared for captive consumption to the appellant's own unit. The Tribunal found merit in the appellant's argument of revenue neutrality, emphasizing that the duty paid was available as credit to their sister concern. Citing relevant case law, the Tribunal concluded that the goods were cleared for captive consumption within related entities, making the issue revenue neutral. The decision aligned with established principles and previous judgments supporting the concept of revenue neutrality in such circumstances. Case-Laws Central Excise Tue, 19 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377256