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TMI Blog2018 (7) TMI 1363X X X X Extracts X X X X X X X X Extracts X X X X ..... n such capital goods at the depreciated value. The Department, during the course of audit of the accounts of the appellant, noticed that the duty paid at the time of clearance of such capital goods was not in order. It was pointed out that the calculation of the depreciation value was not proper and the department formed the opinion that the appellant had short paid the duty at the time of clearance of the capital goods. Accordingly, show cause notice dated 17.04.2015 was issued proposing the demand of differential duty payable at the time of clearance of the capital goods. The concurrent finding of both the authorities below is that the differential duty is required to be paid alongwith interest. The penalty equal to the duty not paid was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also merits to be upheld. ii) He also relied on the decision of the Tribunal in the case of Sweet Industries Pvt. Limited vs. CCE, Aurangabad- 2016 (334) ELT 164 (Tri. Delhi) wherein the Tribunal has held that even in the case of Revenue neutrality, the differential duty payable by one unit upon clearance of goods to another unit may be upheld. 5. After hearing both sides and on perusal of record, I notice that the dispute pertains to clearance of used capital goods from one unit to appellant's another unit, on payment of Central Excise duty at the depreciated value of such capital goods. The dispute arose in the calculation of depreciation and department concluded that differential duty will be payable, as per proper calculation of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n case of Indian Oil Corporation Ltd. vs. CCE, Mumbai - 2010 (262) ELT 751 (Tri. Mumbai), it was held that clearance of cenvated inputs to sister unit without payment of duty result in Revenue neutral situation and no mala fide can be attributed for invocation of longer period of limitation. At this stage, we may refer to the Hon'ble Supreme Court decision in the case of CCE, Pune vs. Coca-cola (India) Pvt. Limited - 2007 (213) ELT 490 (SC). It was held that, inasmuch as the excise duty payable on beverage basis/ concentrate was available as modvat credit to the manufacturer of beverages, the consequence of payment of excise duty after availing modvat credit was, Revenue neutral. The appeal of the Revenue on above ground was dismissed. At t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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