https://www.taxtmi.com/caselaws?id=798921 Central excise duty demands on stock transfers to sister units were unsustainable where the recipient units could avail CENVAT credit of the duty paid. Because the duty liability at the transferring unit was fully creditable to the receiving units, the transactions were revenue-neutral. Revenue neutrality therefore defeated the duty demands in respect of clearances to sister units. en-us Thu, 19 Feb 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798921 Central excise duty demands on stock transfers to sister units were unsustainable where the recipient units could avail CENVAT credit of the duty paid. Because the duty liability at the transferring unit was fully creditable to the receiving units, the transactions were revenue-neutral. Revenue neutrality therefore defeated the duty demands in respect of clearances to sister units. Case-Laws Central Excise Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798921