2011 (7) TMI 556

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....he sides I find that the appellant has a number of manufacturing units located at various places like Navasari, Kutch, Mumbai etc. During CERA audit it was noticed that the Navasari unit of the appellant had cleared soap noodles to their Kutch unit for captive consumption at the rate of Rs.22,236/- per MT during the period 2003 2004 to 2005 2006. As per the audit, the correct costing of the soap n....

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....paid by Navasari unit and credit already stands availed by the Kutch unit. By relying upon various decisions he submits that though demand was barred by limitation on the ground of revenue neutrality, but they have paid the same in as much as the same was available as credit to their Kutch unit, they are only challenging the penalty imposed upon the appellant. He submits that on the ground of reve....

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....Tribunal s decision in the case of Jai Raj Ispat Ltd. Vs. CCE Hyderabad reported in 2007 (217) ELT 272 (Tri. Bang.). Further in the case of Commissioner of Central Excise, Mysore Vs. Karnataka Soaps & Detergents Ltd. reported in 2009 (237) ELT 485 (Tri. Bang.), it was held that duty payable by one unit is available as credit to the another unit of the same manufacturer and as such there can be no ....