Mahape Unit Cleared Duty-Free Goods; Pawane Unit Deems Them Duty Paid, Demand Set Aside Under Notification 14/2002.

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....As per Notification 14/2002 the Mahape unit has cleared the goods after satisfying the condition i.e in availing CENVAT credit on inputs/capital goods. Therefore, goods were cleared without payment of duty - These goods were received by their Pawane unit and the same were deemed to be duty paid as no credit on inputs/capital goods have been availed by their Mahape unit - Demand set aside - AT....