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2016 (11) TMI 16 - AT - Central ExciseValuation - CNC Gear hobbing machine - EPCG license issued by DGFT for import of a similar item at concessional rate of duty - invalidation of EPCG license and obtaining an advance intermediate license issued to the appellant which was used by them to import parts and accessories without payment of duty - demand of differential duty by way of advance license - Held that:- the benefit accruing to the appellant by way of extending the benefit of concessional rate of duty for import of components is to be considered as additional consideration flowing from the buyer to the appellant. The charging of differential duty on such consideration merits no interference. - Decided against the assessee. The plea of revenue neutrality comes into play when differential duty paid by one unit is available immediately as CENVAT credit to the same unit or to another unit of the same manufacturer or its sister unit. In the present case that is not so. We find that the machines have been supplied to another customer M/s. Bajaj Auto. It may well be that the differential duty, when paid, is also available to the customer. However, on such a plea the demand itself cannot be set aside - appeal rejected - Decided against the assessee.
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