TMI Blog2016 (11) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant. The charging of differential duty on such consideration merits no interference. - Decided against the assessee. The plea of revenue neutrality comes into play when differential duty paid by one unit is available immediately as CENVAT credit to the same unit or to another unit of the same manufacturer or its sister unit. In the present case that is not so. We find that the machines have been supplied to another customer M/s. Bajaj Auto. It may well be that the differential duty, when paid, is also available to the customer. However, on such a plea the demand itself cannot be set aside - appeal rejected - Decided against the assessee. - E/365/2007-DB - Final Order No. 21029 / 2016 - Dated:- 27-10-2016 - Shri S. S. Garg, J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue was challenged before the Commissioner (A), he set aside the penalty and also set aside the portion of the demand of duty on the CVD portion of the value. 2. The impugned order is challenged on the following ground. (i) The duty concession on the components imported by the appellant was in the nature of a statutory benefit which is not the same as additional consideration as contemplated under Rule 6 of the Valuation Rules and hence, cannot be considered as additional price accruing to the appellant. (ii) The differential duty when paid will be available as CENVAT credit to their customer; consequently the situation is revenue neutral and consequently the demand is not justified. (iii) They placed reliance on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r use in the manufacture of CNC machines to be supplied to the customer. From the purchase order, it could be clearly inferred that the transaction value for the CNC machine stands depressed to the extent of benefit accruing to the appellant on account of concessional import of components. The issue for decision is whether the benefit accruing to the appellant by way of concessional import of components is to be considered as additional consideration received by them from the buyer of the goods. The appellant s contention is that such a view will not be fair inasmuch as no consideration has been received directly from the buyer but has accrued by way of statutory benefit of concessional rate of duty. 6.1 The apex court in the IFGL Refrac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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