https://www.taxtmi.com/caselaws?id=776951 Clearances to a sister concern for use as raw material were treated as revenue neutral where the duty paid on the clearances was available as Cenvat credit to the recipient unit, so the valuation dispute did not yield any additional revenue benefit. The document also states that the extended period could not be invoked because statutory returns disclosed the valuation adopted, leaving no established suppression of material facts. On that basis, the demand was set aside and consequential relief followed. en-us Wed, 13 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 08:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776951 Clearances to a sister concern for use as raw material were treated as revenue neutral where the duty paid on the clearances was available as Cenvat credit to the recipient unit, so the valuation dispute did not yield any additional revenue benefit. The document also states that the extended period could not be invoked because statutory returns disclosed the valuation adopted, leaving no established suppression of material facts. On that basis, the demand was set aside and consequential relief followed. Case-Laws Central Excise Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776951