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2008 (10) TMI 517 - AT - Central ExciseValuation - includibility - notional profit - Rule 8 of Cenvat Credit Valuation Rules, 2002 - Held that: - It is not a case where the goods are being sold by one assessee to another. It is basically taking out money from one pocket and putting the same in other pocket of same trouser. The other unit at Nadiar was appellant’s own unit and it was only for the procedural and technical purposes that the duty was required to be paid at the time of clearance from the assessee’s unit. Tribunal, in number of cases, has held that where the duty paid in one unit is available as credit to other unit of the same assessee, the entire issue is Revenue neutral and the demand should not be confirmed on the said count. The entire demand being available as credit to their own unit, confirmation of the same was not justified - appeal allowed - decided in favor of appellant.
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