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2017 (8) TMI 1158 - AT - Central ExciseCENVAT credit - stock transfer - supplementary invoices - Rule 7(1)(b) of the Cenvat Credit Rules, 2001 - Held that: - The investigation carried out by DGCEI concluded that the Madurai Unit had incorrectly adopted the value for the purposes of payment of duty for clearances to Chennai Unit. The case was settled at the level of Settlement Commission and the differential duty was paid and supplementary invoices issued based on which such credit have been taken. Similar issue came before Hon'ble High Court of Karnataka in the case of Karnataka Soaps & Detergents Ltd [2010 (2) TMI 524 - KARNATAKA HIGH COURT] in which the Hon'ble High Court held that the embargo under Rule 7(1)(b) cannot come in the way when there is no sale and it was only Stock Transfer between two Units of the same company. Appeal dismissed - decided against Revenue.
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