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2015 (4) TMI 1022 - CESTAT MUMBAIWaiver of pre deposit - valuation - captive consumption at different units - Duty on the basis of 110% of the cost of production in terms of Rule 8 of the Central Excise Valuation Rules - Held that:- The appellant in their Badli Unit manufacture sheet metal components for various car manufacturers including MUL, and the component are cleared by them to Manesar Unit and Greater Noida Unit of the same appellant company where the components are tested and packed and thereafter are cleared to car manufacturers on payment of duty. Prima facie, we find that even if the provisions of Rule 8 of the Central Excise valuation Rules are applicable and the appellant unit at Badli is required to pay the differential duty, the Manesar Unit and Greater Unit of the same appellant company would eligible for its cenvat credit and as such, it would be the Revenue neutral situation in respect of which the apex court judgment in the case of CCE Pune vs Coca Cola India (P) Ltd. reported in [2007 (4) TMI 17 - SUPREME COURT OF INDIA] would be applicable. The appellant, therefore, have prima facie case in their favour. - Stay granted.
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