9911796707
TMI Blog2025 (3) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... g 110% of the cost of the product determined as per CAS-4. If any excess duty is to be paid by the appellant, the same is entitled to take the cenvat credit by the appellant's unit only. In that circumstances, it is the case of revenue neutrality as held by this Tribunal in the case of M/s Hindalco Industries Limited [2023 (5) TMI 720 - CESTAT KOLKATA] wherein this Tribunal has held 'When excess paid duty is adjusted against the short payment that net result is that there is no short payment by the Appellant. The Adjudicating Authority failed to do this adjustment. Demanding duty onlu on the short payment, ignoring the excess payment is bad in law. Accordingly we hold that the demand confirmed in the impugned order is not sustainable.& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quirements of Section 4(1)(a). During such period, there was no dispute raised by the department regard the method of valuation. 2.2 Thereafter, on 28.07.2009 Bharat Refractories Limited amalgamated with SAIL resulting in the Appellant herein. During the underlying period, the Appellant upon payment of excise duty supplied refractory fire bricks and mortar to units of SAIL as well as to independent customers. The price charged in both the cases were more or less same. 2.3 The department had initiated investigation against the Appellant in 2011 regarding the manner of valuation of the final products cleared to SAIL. 2.4 A Show Cause Notice dated 04.09.2014 was issued by invoking the extended period of limitation, by alleging that the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 41/- for the relevant period along with applicable interest and equivalent penalty. The impugned order further ordered for appropriation of the duty amounting to Rs.3,14,36,268/- which was already paid by the Appellant. The impugned order was passed based on the finding that the Appellant had undervalued the goods during inter-unit transfer for the underlying period. 2.8 Being aggrieved by the impugned order, the appellant is before us. 3. The ld.Counsel for the appellant submits that the entire exercise is revenue neutral as the final products cleared from the appellant's factory to their other sister unit, are used by the other factories in the manufacture of their dutiable finished goods, which is cleared by them on payment of applicab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the following decisions:- a. Commissioner of C.Ex., Pune v. Coca-Cola India Pvt.Ltd. [2007 (213) ELT 490 (S.C.)] Classification of goods - Revenue neutrality - Classification of non-alcoholic beverage bases/concentrates manufactured by assessee which are supplied to bottlers, who in turn use the same as raw material in manufacture of beverages - Excise duty payable on beverage bases/concentrates and Modvat credit availed under Notification No. 5/94- C.E. (N.T.) is identical hence, consequences of payment of excise duty after availing Modvat credit was revenue neutral - In view of such stand being taken by assessee, appeals dismissed leaving question of law open. [paras 6, 7] b. Commr. of C.Ex. & Cus., Vadodara-II v. Indeos ABS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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