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2008 (7) TMI 214 - AT - Central ExciseZinc concentrate cleared to own unit for captive consumption - zinc concentrate transferred to the appellant’s own unit - Whatever duty was being paid by the appellant was available as credit to them and nothing would go into the Revenue’s pocket. The entire excise is revenue neutral as neither the assessee stands to loose anything by paying higher duty nor the Revenue stands to gain anything by the appellant’s adoption of lower assessable value - demand is unwarranted and unsustainable
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