9911796707
TMI Blog2023 (12) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... 8093 of 2018 - FINAL ORDER NO. 77559 – 77560 / 2023 X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 limitation. X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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] b) HIndalco Indus. Ltd. v. CCE, Bhu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. We also find force in the Appellant's submissions t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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