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2015 (12) TMI 1151 - AT - Central ExciseDuty demand - revenue neutrality - duty is available to sister unit as cenvat credit - Whether dropping of demand of duty in respect of certain items such as Printer, PC Workstation, Modem, Cable Line, ISDN Telephone, Terminal Adapter, which were bought to the premises of the unit valued at ₹ 21,19,90,054/- and cleared without payment of Central Excise duty amounting to ₹ 3,43,67,490.00 during the period from 1st April 1998 to 31st May, 2000 1st April 1998 to 31st May, 2000 1st April 1998 to 31st May, 2000, under the cover of non-excisable invoices, was proper - Held that:- Revenue had not disputed findings of the Adjudicating authority on revenue neutrality. The Hon’ble Gujarat High Court in the case of CCE, Vadodara-II Vs Indeos ABS Ltd - [2010 (3) TMI 656 - GUJARAT HIGH COURT] dismissed the Revenue’s appeal, holding that since the goods were cleared to sister concern whatever duty payable and availed as credit to their own unit hence entire exercise would be revenue neutrality. It has further been observed that the Revenue’s grievance is acceptable, if the ultimate exercise benefited the Revenue by collection of duty and in that case, no such benefit accrues to exchequer. The said decision was upheld by the Hon’ble Supreme Court as reported in [2011 (3) TMI 1575 - SUPREME COURT]. In the present case, we find that if the Respondents avail CENVAT Credit, demand of duty would not be sustainable. - No reason to interefere with impugned order - Decided against Revenue.
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