2023 (6) TMI 642

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....d (AR) for the Respondent ORDER The facts involved in the present case is that the appellant are engaged in the manufacture of excisable goods and partly cleared to their other unit and partly sold in the open market. In respect of the goods cleared to the own unit whether the valuation is governed by Rule 8 of Central Excise Valuation Rules 2000 or on the basis of the transaction value at which....

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....h therefore, there is no suppression of fact on the part of the appellant. 2.1 He further submits that the goods cleared to their own unit is cenvatable for the recipient unit and the same is available as cenvat credit to their recipient unit therefore, the entire exercise is revenue neutral, on this ground also the demand for longer period cannot be sustained. 03. Shri P Ganesan, learned Superi....

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....then it attained finality. On the basis of the larger bench judgment the issue involved was of interpretation of valuation rules. Moreover, there is a force in the submission of the learned counsel that the recipient of goods in question are belonging to the same company and the duty payable by the appellant on such clearances is available as cenvat credit to the recipient unit hence, the entire e....