TaxTMI 
TaxTMI 
2018 (11) TMI 729
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....ds manufactured at Durgapur Unit, were cleared to Burdwan Unit in semi-finished stage for finishing. For transfer of the goods from Durgapur Unit to Burdwan Unit, the duty was paid by adopting certain values. The Department after analyzing the value adopted by the appellants, came to the conclusion that the value adopted was less and hence proceeded to redetermine the value of the goods for such transfer. The differential duty was accordingly demanded in the show-cause notices. The second issue involved in the present dispute is that during the course of verification of the stock of various finished goods at the Durgapur Factory on 06.10.2004, certain shortages were found in respect of Silico Manganese, Ferro Manganese, Ferro Chrome a....
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....anufactured in the Durgapur Unit are stock transferred to their Burdwan Unit. Any differential duty paid at the Durgapur Unit will be available as cenvat credit to the Burdwan Unit which also belongs to the same appellant. He relied on the following case laws and submitted that in view of the revenue neutral situation, the demand for the differential duty may not be sustained : (i) Anglo French Textiles : 2018 (360) ELT 1016 (Tri.-Chennai) ; (ii) Jay Yuhshin Ltd. : 2000 (119) ELT 718 (Tri.-LB). 4. The case of the Department is argued by Shri S.C.Chattopadhyay, ld.D.R. He submitted that the valuation adopted for stock transfer by the appellant is very much lower than the value as per CAS-4 Certificate submitted by the appellants themselve....
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....ant in this regard is that the Department has proceeded to value such goods as though they were finished goods ignoring the fact that the goods transferred to Burdwan Unit, were semi-finished goods requiring further processing to be carried out in Burdwan Unit to make the goods finished. It is further seen that the Department has arrived at the valuation by making their own corrections in the CAS-4 Certificate submitted by the appellants. 8. In view of the above, we find that neither the value adopted by the appellants for payment of duty nor the value finally adopted by the Revenue, is as per CAS-4 Certificate. The valuation adopted by the Department has not been certified by the Cost Accountants. In spite of the above situation, we are o....