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2024 (2) TMI 496 - CESTAT AHMEDABADLevy of special additional duty (SAD) - DTA clearance from 100% EOU when the goods were cleared as a stock transfer to their own unit - case of the department is that since the appellant have cleared their goods to their own unit, they have not paid the VAT/Sales Tax which was construed by the department as exempted from VAT/Sales Tax - Applicability of exemption N/N. 23/2003-CE dated 31.03.2003 (Sr. No. 1) - HELD THAT:- The Tribunal in various decisions has taken a consistent view that the stock transfer from EOU to their other unit is not falling under category of sale. The said supplier will not be treated as exempted from payment of VAT/ Service Tax. Therefore, there is no violation of condition of Notification 23/2003-CE - reliance can be placed in Micro Inks [2014 (2) TMI 207 - CESTAT AHMEDABAD], VVF Ltd. [2014 (2) TMI 922 - CESTAT MUMBAI] and Sti Industries [2014 (12) TMI 1130 - CESTAT AHMEDABAD]. The demand of SAD confirmed by the adjudicating authority is not sustainable - Hence, the impugned order is set aside - Appeals are allowed.
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