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2018 (12) TMI 1026 - AT - Central ExciseValuation - inclusion of notional amount of freight for removal of goods from Haldia Refinery to Blending Plant at Paharpur - revenue neutrality - Held that:- The duty paid at the time clearance of the LOBs was availed by the appellant as Modvat Credit for payment of duty at the time of clearance of the manufactured lubricating oil. Any differential duty paid on the LOBs will be immediately available as Modvat Credit and hence this is clearly leading to a revenue neutral situation. The demand raised in the impugned order is not maintainable - Appeal allowed - decided in favor of appellant.
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