2025 (3) TMI 565

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....d. Commissioner has confirmed the demand of excise duty of Rs. 13,02,24,660/- along with interest and equal amount of duty as penalty. 2. M/s. Steel Authority of India Limited, SAIL Refractories Unit, Ranchi Road Plant(hereinafter referred to as the 'Appellant'/SAIL) are engaged in the manufacture of refractory materials like Magnesia Carbon Bricks and Magnesia Masses falling under the tariff items 69021040 and 38160000 of the First Schedule to the Central Excise Tariff Act, 1985. During the underlying period, the Appellant upon payment of excise duty supplied refractory bricks and magnesia masses to units of SAIL as well as to independent customers. The price charged in both the cases were more or less same. The department had initiated....

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....s brought to the attention of the Ld. Commissioner but has not been appropriated in the impugned order. 2.3. Being aggrieved by the impugned order, the Appellant has preferred the instant appeal before this Tribunal. 3. The appellant submits that the entire demand is not sustainable on the ground of revenue neutrality. The final product cleared from the Appellant's factory to their other units are used by the other factories in the manufacture of their dutiable finished products which are cleared by them on payment of applicable excise duty. The other factories of the Appellant are availing the credit of duty paid by the Appellant and utilizing the same for payment of duty on the final product cleared. Thus, the Appellant submits that....

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....plus 10% under Rule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 for interunit transfer of refractory materials used by the other factories in the manufacture of their dutiable finished products and the same products are also sold by the Appellant to unrelated buyers. 6.1. We observe that the issue is no longer res integra, as this Tribunal has already decided this issue in the Appellant's own case Steel Authority of India v. Commissioner of Central Excise & Service Tax, Ranchi I, vide Final Order No. 75435/2025 in Excise Appeal No. 75523 of 2016 pertaining to a different unit of the same assessee and concerning the same issue pertaining to valuation of inter-unit transfer of refractory materi....