2011 (4) TMI 1106

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....inst the impugned order. The respondent is engaged in the manufacture of bearings and parts thereof. They had cleared various semi-finished goods such as steel wire, components of needle roller bearings, etc. to their own units for captive consumption on payment of duty. For the purpose of discharging of its Central Excise duty on such captive clearances they had added 10% as margin of profit. How....

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....he situation is revenue-neutral since whatever duty was paid by the unit could have been taken as credit by the other unit belonging to the same company.  3. The respondents have requested for adjournment. However, we find that in the case of the same respondent, while considering the appeal of the department on the very same issue, this Tribunal vide order No. A/109/09/EB/C-II dated 18/02....