https://www.taxtmi.com/caselaws?id=799183 Revenue-neutral inter-unit excise clearances valued under Rule 8 do not sustain a differential duty demand where the receiving manufacturing unit uses the goods as inputs for dutiable finished products and can fully avail CENVAT credit. As the transferor and recipient units belong to the same assessee, any additional duty payable would be correspondingly creditable, eliminating any benefit from the adopted valuation. Disclosure of valuation particulars in ER-1 returns negates suppression of facts and prevents invocation of the extended limitation period. Differential duty for the extended period is therefore time-barred. en-us Tue, 15 Sep 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799183 Revenue-neutral inter-unit excise clearances valued under Rule 8 do not sustain a differential duty demand where the receiving manufacturing unit uses the goods as inputs for dutiable finished products and can fully avail CENVAT credit. As the transferor and recipient units belong to the same assessee, any additional duty payable would be correspondingly creditable, eliminating any benefit from the adopted valuation. Disclosure of valuation particulars in ER-1 returns negates suppression of facts and prevents invocation of the extended limitation period. Differential duty for the extended period is therefore time-barred. Case-Laws Central Excise Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799183