TMI Blog2018 (9) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... mand of Differential Duty - Held that:- In appellant’s own case for the earlier period, GORAMAL HARIRAM LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, NOIDA [2013 (3) TMI 550 - CESTAT NEW DELHI], this Tribunal has held that appellant is not required to pay duty under Rule 8 of the Valuation Rules 2000 - appellant has not required to pay the duty as demanded in the impugned order. Revenue Neutralit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id Slurry to their sister unit for captive consumption and duty has been paid on the price at which the sister unit was purchasing the same from other supplier. The case of the Revenue is that the appellant is clearing the Acid Slurry to their sister unit, therefore, the valuation is to be arrived in terms of Rule 8 of Valuation Rules, 2000 i.e. 110% of the cost of production. 3. Therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as demanded in the impugned order. 6. We, further find that the sister unit is entitled to take Cenvat credit. In that circumstances, it is Revenue in neutral situation. Therefore, no duty is payable by the appellant. 7. In view of the above observation, we set aside the impugned order and allow the appeal with consequential relief to the appellant, if any. (Dictated Pronounced in Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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