TaxTMI 
TaxTMI 
2026 (10) TMI 300
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.... Ahmed, Advocate For the Respondent : Ms. Suman, Authorized Representative ORDER PER R.MURALIDHAR: The appellant is manufacturer of C.I. Castings. They clear the same to their sister unit on payment of Excise duty. The sister concern uses the same as their raw material and clears their finished goods on payment of Excise duty. On the ground that the assessable value adopted by the appe....
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.... procured. She also submits that the sister unit is taking the Cenvat Credit for the Excise Duty paid by the appellant. Therefore, this results in a Revenue neutrality situation. She further submits that the appellant has been filing the Excise Returns regularly on a monthly basis showing the value adopted by them but still Show Cause Notice was issued for the period 2012-2016 only on 28.07.2017. ....
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....raised by the appellant. Therefore, irrespective of the assessable value adopted by the appellant, the Excise Duty paid thereon is fully available and availed as Cenvat Credit by the receiving unit. Thus, this is a clear case of Revenue neutrality. Therefore, I do not find any case has been made by the Revenue to impose the demand on the appellant. Hence, I set aside the impugned order on merits. ....