TaxTMI 
TaxTMI 
2026 (1) TMI 1438
X X X X Extracts X X X X
X X X X Extracts X X X X
....d, Units I & II) Shri Prasenjit Das, Authorized Representative - For the Revenue ORDER PER SHRI R. MURALIDHAR : The issue being common, i.e. the value to be adopted for clearance to sister unit, the Appeal No. E/75492/2016 filed by the Revenue along with the cross objection filed by M/s. Bharat Roll Industry Private Limited (hereinafter referred to as "Bharat Roll") and the Appeal No.E/75935/2014 filed by M/s. Bharat Roll have been taken up together for disposal, with the consent of both the sides. Revenue's Appeal No.E/75492/2016 Cross Objection No. E/CO/75440/2016 2. In the SCN, it was alleged that during the period from 2008-2009 to 2009-2010 (up to January 2010), the assessee removed scrap of Iron and Steel arising ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he Department has filed their appeal against the order. 2.2. The Ld. Authorized Representative of the Revenue appearing before us reiterates the Grounds taken in the Appeal filed by the Revenue. He submits that since the goods have been cleared to their own unit, the respondent (Bharat Roll) was required to follow CAS-4 based costing to arrive at the Assessable Value for payment of Excise Duty; since they have not followed this procedure, the same has resulted in the short payment of Excise Duty. It is submitted that the ld. adjudicating authority has erred in dropping the demand. Based on the detailed arguments adduced in the Grounds of Appeal, it is prayed that the impugned order may be set aside and appeal filed by the Revenue be allo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he raw material, labour cost, electricity cost, machinery cost, etc., are all required to be considered to arrive at the CAS 4 value. As to how these parameters can be used in respect of scarp is beyond our comprehension. On this ground itself, the Revenue's appeal fails. Further, the adjudicating authority has correctly interpreted the provisions to hold that when CENVAT Credit is available to the other unit of the same company, the situation would be that of revenue neutrality. Hence, we find no reason to interfere with the impugned order. Accordingly, we dismiss the appeal filed by the Revenue. The Cross-Objection filed by the Respondent- Bharat Roll also gets disposed of. Appeal No.E/75935/2014 filed by M/s. Bharat Roll : 5. This ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... sides. We find that the goods cleared by the appellant are the inputs for the receiving units. The receiving units are taking the CENVAT Credit. Therefore, this is clear case of revenue neutrality, with the appellant not gaining any financial benefit by the purported undervaluation of the goods. 9. We find that in the case of the present appellant, for the past period, this Tribunal vide Final Order Nos.75403-75404 of 2024 dated 04.03.2024, has held as under : "Appeal No. E/103/2011: 5. We find that it is correct that whatever duty was paid by Unit-II is entitled as CENVAT Credit by Unit-I of the appellant themselves. In these circumstances, it is a situation of revenue neutrality. Therefore, as held by the Hon'ble Ape....