https://www.taxtmi.com/caselaws?id=32017 Clearances to the assessee's own unit were treated as revenue neutral because the duty paid on the transfers was available as Modvat credit to the receiving unit, which could utilise it. On those facts, no net revenue gain would arise and no real prejudice would result from the valuation adopted, so the duty demand was considered futile and unsustainable. The document concerns the revenue-neutrality principle in inter-unit transfers and its effect on the sustainability of duty demand. en-us Thu, 10 Jul 2008 00:00:00 +0530 Thu, 08 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32017 Clearances to the assessee's own unit were treated as revenue neutral because the duty paid on the transfers was available as Modvat credit to the receiving unit, which could utilise it. On those facts, no net revenue gain would arise and no real prejudice would result from the valuation adopted, so the duty demand was considered futile and unsustainable. The document concerns the revenue-neutrality principle in inter-unit transfers and its effect on the sustainability of duty demand. Case-Laws Central Excise Thu, 10 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32017