TMI Blog2018 (7) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... sis. Even if the appellant had paid the said duty, the same would be eligible as credit to their sister unit. Taking note of the fact that the entire exercise is revenue neutral situation, neither the assessee stands to lose anything by paying higher duty nor the Revenue stand to gain anything by appellant’s adoption of lower assessable value, the demand is unwarranted and is unsustainable. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to their own unit at Bhimtal on stock transfer basis on payment of duty on the assessable value arrived at by taking into account the cost of the inputs supplied to the job worker and the job charges paid to such job worker. The department was of the view that the appellant ought to have arrived at the assessable value by adding 10% profit margin on cost of production as per Section 4(1)(b) of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Vs. Commissioner of Central Excise 2008 (232) ELT 687 (Tri. Del.). 3. The ld. AR Shri R. Subramanian reiterated the findings in the impugned order. 4. Heard both sides. 5. The allegation is that the appellant did not discharge duty liability on the 110% of the cost of production. It is seen that the job worked components were cleared to their own sister unit on stock transfer basis. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the zinc concentrate was only being transferred to the appellant s own unit and was not being sold at all. Whatever duty was being paid by the appellant was available as credit to them and nothing would go into the Revenue s pocket. The entire excise is revenue neutral as neither the assessee stands to lose anything by paying higher duty nor the Revenue stands to gain anything by the appellant s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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