https://www.taxtmi.com/caselaws?id=786813 Duty could not be demanded under Rule 3(5A) of the Cenvat Credit Rules, 2004 on an inter-unit stock transfer of capital goods within the same legal entity, because the movement was not a sale and no transaction value existed. The transfer was supported by Form F and treated as a stock transfer between sister units rather than a trading transaction. In these circumstances, the proviso to Rule 3(5A), which depends on transaction value, was not available for invoking duty demand. The demand was therefore held unsustainable and consequential relief followed. en-us Wed, 28 Jan 2026 00:00:00 +0530 Fri, 20 Feb 2026 08:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786813 Duty could not be demanded under Rule 3(5A) of the Cenvat Credit Rules, 2004 on an inter-unit stock transfer of capital goods within the same legal entity, because the movement was not a sale and no transaction value existed. The transfer was supported by Form F and treated as a stock transfer between sister units rather than a trading transaction. In these circumstances, the proviso to Rule 3(5A), which depends on transaction value, was not available for invoking duty demand. The demand was therefore held unsustainable and consequential relief followed. Case-Laws Central Excise Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786813