2008 (7) TMI 214

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....e Appellant. Shri S. Kumar, DR, for the Respondent. [Order per: Archana Wadhwa, Member (J)]. - The impugned order stands passed by the Commissioner in de novo proceedings when the matter was earlier remanded by the Tribunal with specific direction. 2. The appellant is engaged in the manufacture of zinc concentrate, which is being cleared by them to their own unit for captive consumption. ....

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....e, it also stands argued before us that inasmuch as the entire zinc concentrate was being transferred by appellant to their own units situated at different places who were availing Modvat credit of the duty paid by the appellant, the entire exercise is revenue neutral and is futile. The duty liability on the final product is higher than the duty liability on the zinc concentrate and their unit who....

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....s being available as credit to the other unit, there was no warrant for demanding duty. In the present case, we find that the zinc concentrate was only being transferred to the appellant's own unit and was not being sold at all. Whatever duty was being paid by the appellant was available as credit to them and nothing would go into the Revenue's pocket. The entire excise is revenue neutral as neith....