https://www.taxtmi.com/caselaws?id=766873 Clearances to a sister unit under Rule 8 of the Central Excise Valuation Rules, 2000 were valued at 110% of cost of production under CAS-4. The dispute centred on whether any further duty demand was sustainable when the receiving unit could avail Cenvat credit of the additional duty, leaving the exercise revenue neutral. On these facts, the valuation issue was treated as not producing any real revenue gain to the exchequer, and the demand was held unsustainable in favour of the assessee. en-us Wed, 12 Feb 2025 00:00:00 +0530 Thu, 06 Mar 2025 07:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766873 Clearances to a sister unit under Rule 8 of the Central Excise Valuation Rules, 2000 were valued at 110% of cost of production under CAS-4. The dispute centred on whether any further duty demand was sustainable when the receiving unit could avail Cenvat credit of the additional duty, leaving the exercise revenue neutral. On these facts, the valuation issue was treated as not producing any real revenue gain to the exchequer, and the demand was held unsustainable in favour of the assessee. Case-Laws Central Excise Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766873