https://www.taxtmi.com/caselaws?id=786813 The text addresses whether duty under the proviso to the Cenvat Credit Rules can be levied on inter unit transfers of capital goods where no sale or consideration exists. It explains that transfers between units sharing a common PAN, documented as stock transfers and supported by Form F, do not constitute sales nor generate a transaction value for the proviso; prior authorities were applied to that effect. Consequently, invoking the proviso to assess duty on transaction value in such factual circumstances is unsustainable and the demand was set aside in favour of the assessee. 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 The text addresses whether duty under the proviso to the Cenvat Credit Rules can be levied on inter unit transfers of capital goods where no sale or consideration exists. It explains that transfers between units sharing a common PAN, documented as stock transfers and supported by Form F, do not constitute sales nor generate a transaction value for the proviso; prior authorities were applied to that effect. Consequently, invoking the proviso to assess duty on transaction value in such factual circumstances is unsustainable and the demand was set aside in favour of the assessee. Case-Laws Central Excise Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786813