Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Central Excise Duty | Transfer of Manufacturing Unit to Sister Concern Does Not Invalidate Captive Consumption if Duty Paid on Final Goods: CESTAT Kolkata
CESTAT Kolkata rules that the transfer of a manufacturing unit to a sister concern for captive consumption does not result in revenue loss if excise duty is paid on the final output. The Tribunal emphasizes procedural compliance over ownership changes, provided the duty chain remains intact.