2008 (8) TMI 37 - SUPREME COURT

Assessee receiving goods from their sister unit in semi-finished condition - allegation that assessee is raising value of semi-finished goods by adding Modvat element and rounding off the value to higher figure so as to pass on the excess Credit – held that CER entitled the receipt manufacturer to avail credit of the duty paid by the supplier - so quantum of duty already determined by the jurisdictional officers of the supplier unit cannot be challenged by revenue in charge of recipient unit