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TMI Blog2015 (4) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... ble and the appellant unit at Badli is required to pay the differential duty, the Manesar Unit and Greater Unit of the same appellant company would eligible for its cenvat credit and as such, it would be the Revenue neutral situation in respect of which the apex court judgment in the case of CCE Pune vs Coca Cola India (P) Ltd. reported in [2007 (4) TMI 17 - SUPREME COURT OF INDIA] would be applicable. The appellant, therefore, have prima facie case in their favour. - Stay granted. - Excise Stay No. E/55267/2014 & Excise Appeal No. E/54614/2014 -Ex[DB] - STAY ORDER NO 51275 /2015-Ex(Br) - Dated:- 6-4-2015 - Mr. Rakesh Kumar, Member (Technical) And Mr. S.K. Mohanty, Member (Judicial) For the Petitioner ; Mr. A C Jain, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t pleaded that this Show Cause Notice dated 18.03.2011 which had been adjudicated by the Additional Commissioner vide order in original dated 11.09.2013 had been issued on the basis of an audit objection raised by CAG audit party, that from the correspondence between the Department and CAG s office - letter dated 01.08.2012 of the Superintendent Central Excise Range -III (Division-I) to Additional Commissioner (adjudication) it is clear that the audit objection on the basis of which this SCN has been issued, had been settled, that this is also clear from letter dated 19.04.2012 of senior audit officer (CERA) addressed to the range superintendent which mentions that the audit objection, in question, may be treated as settled, that when the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m both the sides and perused the records. The appellant in their Badli Unit manufacture sheet metal components for various car manufacturers including MUL, and the component are cleared by them to Manesar Unit and Greater Noida Unit of the same appellant company where the components are tested and packed and thereafter are cleared to car manufacturers on payment of duty. Prima facie, we find that even if the provisions of Rule 8 of the Central Excise valuation Rules are applicable and the appellant unit at Badli is required to pay thedifferential duty, the Manesar Unit and Greater Unit of the same appellant company would eligible for its cenvat credit and as such, it would be the Revenue neutral situation in respect of which the apex court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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