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2018 (7) TMI 308 - AT - Central ExciseDemand of duty - pre-mix (a commodity used for the manufacture of mosquito coils) - intermediate goods - revenue neutral situation - extended period of limitation - Held that:- If the appellant had paid duty while clearing the pre-mix powder to their sister units, the same would be eligible for Cenvat Credit to their sister units at Guwahati. The entire exercise would be revenue neutral one - The Hon. Apex Court in the case of Nirlon Ltd. vs. CCE, Mumbai [2015 (5) TMI 101 - SUPREME COURT] has observed that there can be no malafide or intent to evade payment of duty when the entire exercise is revenue neutral - The pre-mix powder having been cleared to their sister units, the entire exercise being revenue neutral one, the demand of duty invoking the extended period cannot sustain. Appeal allowed - decided in favor of appellant.
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