Excise duty demand will not sustain if after adjusting Cenvat credit no differential demand arises

Commissioner of Central Excise & ST Vs Gujarat Heavy Chemicals Limited (CESTAT Ahmedabad) CESTAT find that appeal can be disposed of only on threshold point that whether the entire case involves the Revenue neutrality or otherwise. There is no dispute that all the goods on which the duty was demanded have been imported duly paid including CVD/SAD. In such case, if at all there is any duty liability of repacked goods or alleged clandestine removal or sales under dealer invoice or repacking job work, in all these cases, the appellant were entitled for the Cenvat credit in respect of the good...