Central Excise Duty Case: Duty Payment Timing and Revenue Neutrality Explored; Cenvat Credit Impact on Buyers Discussed.

Valuation - enhancement of value - revenue neutrality - 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. - AT .....

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