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2018 (9) TMI 13 - AT - Central ExciseValuation - appellants were supplying this Acid Slurry to their sister unit for captive consumption - case of the Revenue is that the appellant is clearing the Acid Slurry to their sister unit, therefore, the valuation is to be arrived in terms of Rule 8 of Valuation Rules, 2000 - Demand of Differential Duty - Held that:- In appellant’s own case for the earlier period, GORAMAL HARIRAM LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, NOIDA [2013 (3) TMI 550 - CESTAT NEW DELHI], this Tribunal has held that appellant is not required to pay duty under Rule 8 of the Valuation Rules 2000 - appellant has not required to pay the duty as demanded in the impugned order. Revenue Neutrality - Held that:- The sister unit is entitled to take Cenvat credit. In that circumstances, it is Revenue in neutral situation. Therefore, no duty is payable by the appellant. Appeal allowed - decided in favor of appellant.
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