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2018 (4) TMI 901 - CESTAT MUMBAIValuation - enhancement of value - case of Revenue is that respondent cleared the aforesaid goods at lower rate than those mentioned in their pricing circular and thus not followed the principles of transaction value in terms of Section 4 of the Central Excise Act read with Central Excise Valuation Rules, 2000 - Held that: - the Commissioner (Appeals) had allowed the appeal filed by the Respondent on the ground on revenue neutrality holding that if duty had been paid by the appellants at the time of clearances, the same would have been available as cenvat credit in the hands of the buyer. Even of the appellants pay the differential duty, the same will be available as credit to the buyer. On this count also the issue is revenue neutral. Appeal dismissed - decided against Revenue.
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