TaxTMI 
TaxTMI 
2026 (9) TMI 1209
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.... using Pellets as their inputs, taking the Cenvat credit on the same and clearing their finished goods on payment or Excise Duty. For clearances made to their own units at Raigad and Angul the Appellant has followed the Rule 8 of Valuation Rules, 2000 and was arriving at the Assessable Value as per the CAS-4. On the ground that the CAS-4 Certificate finally obtained by the Appellant from the Cost Accountant was different from the assessable value adopted by the Appellant from time to time, a Show Cause Notice came to be issued, for the period April, 2010 to July 2011. The Show Cause Notice was issued on 24.12.2014. After due process, the Adjudicating authority has confirmed the demand. Being aggrieved, the Appellant is before the Tribunal. ....
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....s that the Appellant has deliberately adopted the lower assessable value while clearing the goods to their sister concerns. Based on the CAS-4 Certificates issued by the Cost Accountant, it is found that the assessable value adopted by the Appellant is lower. This has resulted in the revenue loss. Therefore, he supports the decision taken by the lower authority. 5. Heard both sides and perused the appeal records. 6. We find that admittedly the finished goods cleared by the Appellant are in the nature of inputs for the receiving units, therefore, Excise Duty paid by the Appellant has been taken as Cenvat credit by the receiving unit. Admittedly, the receiving units are the sister concerns of the same Appellant and they prepare a common....
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....atena of decisions has held that when the situation is that of revenue neutrality, the differential duty demand is not called for. Some of the decisions on identical issues are given below: Steel Authority of India Limited v. Commissioner of Central Excise & Service Tax, Ranchi-I, 2025 (3) TMI 565- CESTAT Kolkata "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 Appe....
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.... by the appellant to their sister unit, wherein whatever duty is paid by the appellant, the same is entitled as CENVAT Credit, no further duty is payable considering the Revenue Neutral Position Without prejudice to the above submission, it is a settled position of law that in cases wherein goods have been cleared by the appellant to their sister unit, wherein whatever duty is paid by the appellant, the same is entitled as CENVAT Credit, no further duty is payable considering the Revenue Neutral Position 7. Admittedly, there is no dispute that the clearances of the appellant is to their sister units. It is not also disputed by the Revenue that the Excise Duty paid by the appellant accrues as Cenvat Credit to the other units. ....