https://www.taxtmi.com/caselaws?id=768839 CESTAT Kolkata allowed the appeal regarding valuation method for inter-unit transfer of goods under Rule 8 of Central Excise Valuation Rules, 2000. The Tribunal held that the valuation method used by appellant was consistent with legal precedents. Following decisions in Hindalco Industries Ltd. and H.V. Transmission Ltd., the Tribunal applied revenue neutrality principle, noting that duty paid by transferring unit becomes available as credit to receiving unit, making the entire exercise revenue neutral and rendering demand for differential duty unsustainable. en-us Wed, 15 Jan 2025 00:00:00 +0530 Tue, 15 Apr 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768839 CESTAT Kolkata allowed the appeal regarding valuation method for inter-unit transfer of goods under Rule 8 of Central Excise Valuation Rules, 2000. The Tribunal held that the valuation method used by appellant was consistent with legal precedents. Following decisions in Hindalco Industries Ltd. and H.V. Transmission Ltd., the Tribunal applied revenue neutrality principle, noting that duty paid by transferring unit becomes available as credit to receiving unit, making the entire exercise revenue neutral and rendering demand for differential duty unsustainable. Case-Laws Central Excise Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768839