https://www.taxtmi.com/article/detailed?id=15754 The central legal question is whether excise duty can be sustained on inter-unit transfers where recipient sister units avail CENVAT credit, rendering the transaction revenue-neutral. The Tribunal set aside demands and penalties after finding duty paid on such transfers was fully creditable to recipient units, but the Revenue's appeal was admitted by the Supreme Court with delay condoned and the key legal question left open for further examination of Rule 8/Rule 9 valuation principles and the effect of revenue neutrality on demand sustainability. en-us Thu, 22 Jan 2026 08:44:27 +0530 Thu, 22 Jan 2026 08:44:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15754 The central legal question is whether excise duty can be sustained on inter-unit transfers where recipient sister units avail CENVAT credit, rendering the transaction revenue-neutral. The Tribunal set aside demands and penalties after finding duty paid on such transfers was fully creditable to recipient units, but the Revenue's appeal was admitted by the Supreme Court with delay condoned and the key legal question left open for further examination of Rule 8/Rule 9 valuation principles and the effect of revenue neutrality on demand sustainability. Articles Central Excise Thu, 22 Jan 2026 08:44:27 +0530 https://www.taxtmi.com/article/detailed?id=15754