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2015 (10) TMI 839 - AT - Central ExciseLevy of SAD - 100% EOU - DTA Clearances - whether in respect of stock transfers of goods to the appellant’s sister units, where no VAT has been paid, the SAD would be liable to be paid by them or not - Held that:- An identical issue was considered by the Tribunal in the case of STI Industries Vs. CCE, Daman [2014 (2) TMI 405 - CESTAT AHMEDABAD] and by taking note of the precedent decision of the Tribunal in the case of Micro Inks Vs. CCE, Daman [2014 (2) TMI 207 - CESTAT AHMEDABAD], it was held that in case of inter-unit stock transfers of the final product, the demand of SAD cannot be held sustainable even though no VAT or Sales Tax was paid on such transactions. Inasmuch as the issue is fully settled in favour of the assessee by the above referred decisions of the Tribunal, we set aside the impugned order - Decided in favour of assessee.
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