TMI Blog2008 (10) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... other pocket of same trouser. The other unit at Nadiar was appellant’s own unit and it was only for the procedural and technical purposes that the duty was required to be paid at the time of clearance from the assessee’s unit. Tribunal, in number of cases, has held that where the duty paid in one unit is available as credit to other unit of the same assessee, the entire issue is Revenue neutral an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s required in terms of Rule 8 of Cenvat Credit Valuation Rules, 2002. Accordingly, proceedings were initiated against them for confirmation of demand of duty of Rs. 35,18,232/- by enhancing assessable value of the grey fabric. The said duty stand confirmed against them by original adjudicating authority along with confirmation of interest and imposition of penalty of identical amount in terms of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he above proposition, reliance is placed upon the various decisions. 3. Dr. M.K. Razak, learned SDR appearing for the Revenue submits that the fact that the duty now being raised and confirmed against the present assessee was available as credit to their own unit, should not be made ground for setting aside the demand against the appellant. It stand strongly contended before us that the issue be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and it was only for the procedural and technical purposes that the duty was required to be paid at the time of clearance from the assessee s unit. Tribunal, in number of cases, has held that where the duty paid in one unit is available as credit to other unit of the same assessee, the entire issue is Revenue neutral and the demand should not be confirmed on the said count. Reference in this regar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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