TMI Blog2023 (12) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2018 - FINAL ORDER NO. 77559 – 77560 / 2023 - Central Excise - Valuation - cost + 15% for arriving at the assessable value - inclusion of certain elements of cost in the computation of the total cost or not - revenue neutrality - Show Cause Notice for the period April 2000 to March 2001 was issued on 29.07.2005 - time limitation - HELD THAT:- The issue is squarely covered by the decisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rce in the Appellant s submissions that the Department has issued the Show Cause Notice in a belated way though all the details were available with the Department in view of their Monthly Returns being filed. Since the issue is that of revenue neutrality, in such a case, it has been held that the question of suppression would not arise. The appeals allowed both on merits as well as on limitatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that certain elements of cost were not included in the computation of the total cost and accordingly the demand was raised. 2. The Ld.Counsel submits that the entire issue is that of revenue neutrality. The excise duty paid by the appellant was availed as Cenvat Credit by TML. He relies on the following case law:- a) Jai Balaji Indus. V. CCE, Bolpur [2023 (6) TMI 1102-CESTAT Kolkata] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also. 6. The Ld.AR reiterates the findings of the adjudicating authority and justifies the confirmed demand. 7. Heard the parties. 8. We find that the issue is squarely covered by the cited decisions of this Tribunal, wherein it has been held that when the duty paid by the parent unit is eligible as Cenvat Credit to the receiving unit, the entire proceeding becomes revenue neutral. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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