2026 (9) TMI 947

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....appeals are as under: - Sl. No. Appeal No. Name of the Appellant Impugned Order No. & Dt. Central excise duty demanded (in Rs.) Period of dispute 1. E/76167/2018 M/s. Jai Balaji Industries Ltd. (Unit-IV) OIA No. 83/DGP-C.EX./2018 dated 09.01.2018 1,07,098/- (incl. cess) August, 2013 to November, 2013 2. E/77061/2018 M/s. Jai Balaji Industries Ltd. (Unit-III) OIA No. 178/DGP-C.EX./2018 dated 06.03.2018 3,29,963/- (incl. cess) August, 2013 to November, 2013 2. The facts of the case are that the appellants are holders of Central Excise Registration and engaged in manufacture of iron & steel products of different grade / varieties falling under Chapter No. 72 of the 1st Sch....

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....se duty paid / payable by the appellants on removal of goods to their sister unit(s), would be available as CENVAT Credit in terms of the CENVAT Credit Rules and therefore, the issue is revenue neutral. He submits that the issue is no longer res integra as the same has already been decided in favour of the appellants in the appellants' own cases, wherein the demands have been set aside on the revenue neutrality: - i. Jai Balaji Industries Ltd. v. Commissioner of C.Ex., Bolpur [Final Order Nos. 75779-75790 of 2023 dated 22.06.2023 in Excise Appeal No. 552 of 2011 & ors. - CESTAT, Kolkata] ii. Jai Balaji Industries Ltd., Unit-III & ors. v. Commissioner of C.G.S.T. & C.Ex., Bolpur [Final Order Nos. 77686-77691 of 2023 dated 2....

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....eutrality. We observe that this decision has been affirmed by the Hon'ble Supreme Court also Vide 2018(360) ELT A301 SC. The relevant para from the decision of the Tribunal is reproduced below: "5. On considering the fact that the goods are cleared to the sister unit and also the fact that the appellant is eligible for credit on the duty paid, the entire exercise is a revenue neutral situation as contended by the Learned Counsel for the appellant. This being the case, even if the appellant is directed to pay duty, other sister unit would be eligible for the credit. In the case of Jay Yuhshin Ltd. (supra), in a similar situation, the Larger Bench of the Tribunal has held that when there is revenue neutrality, the demand of duty ....