https://www.taxtmi.com/caselaws?id=30407 Transfers of Cenvat-creditable inputs to sister units may be discharged by reversing the credit originally taken where no independent sale price to unrelated buyers exists, rather than by adopting a higher transaction value. Bona fide doubt created by changing rules and Board clarifications, combined with revenue neutrality where duty paid by one unit is creditable to the other, does not establish wilful suppression or intent to evade duty; extended limitation, penalty and related interest therefore do not apply. Credit on supplementary invoices remains admissible where corresponding duty is creditable, and differential freight demands cannot survive on the same revenue-neutral basis. Trimming charges were treated as non-includible in value on the stated facts. en-us Wed, 13 Feb 2008 00:00:00 +0530 Thu, 24 Oct 2019 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30407 Transfers of Cenvat-creditable inputs to sister units may be discharged by reversing the credit originally taken where no independent sale price to unrelated buyers exists, rather than by adopting a higher transaction value. Bona fide doubt created by changing rules and Board clarifications, combined with revenue neutrality where duty paid by one unit is creditable to the other, does not establish wilful suppression or intent to evade duty; extended limitation, penalty and related interest therefore do not apply. Credit on supplementary invoices remains admissible where corresponding duty is creditable, and differential freight demands cannot survive on the same revenue-neutral basis. Trimming charges were treated as non-includible in value on the stated facts. Case-Laws Central Excise Wed, 13 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30407