2025 (1) TMI 1841

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....AL) For the Appellant : None For the Respondent : Shri P. K. Ghosh, Authorized Representative PER R. Muralidhar: The appellants have been clearing the goods to their sister unit by following Rule 4 of the Valuation Rules 2000. These goods are further used by the sister unit for manufacture of dutiable goods on which Excise Duty is paid by them when they are clearing their finished good....

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....mpugned order and allowed all the appeals. They submit that on the day when the Hearing was taken up for these cases, they did not bring to the notice of the Bench that the present appeal was left out of the bunch matters. Otherwise, the facts in the present appeal are identical and they pertain to the periodical notice only which have been listed at Sl.2 to 12 of that Final Order. Therefore, rely....

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....ribunal has observed as under:- "13. In the light of the above discussion, we answer the reference as under: (a) Revenue neutrality being a question of fact, the same is to be established in the facts of each case and not merely by showing the availability of an alternate scheme; (b) Where the scheme opted for by the assessee is found to have been misused (in contradisti....

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....'ble Gujarat High Court in the case of CCE & C, Vadodara-II v. Indeos Abs Ltd. [2010 (254) ELT 628 (Guj.)], in case the goods were cleared to their own sister concern, which is availing benefit of the Modvat Credit, hence the entire exercise is revenue neutral. Although the appellant paid differential duty later on, but same was available as Cenvat Credit to their sister unit is a revenue neutral ....