Assessing Officer made addition on account of unutilized CENVAT credit account on ground that assessee was liable to include amount of duty, cess, tax etc. in amount of purchases, sales and closing stock. Commissioner (Appeals) deleted the addition. Tribunal in assessee’s own case for earlier assessment year on identical issue had held that since assessee had been recording its transactions of purchase, sales and valuation of inventories, net of CENVAT consistently and if inventory of closing stock would be enhanced by amount of CENVAT credit attributable to it, then amount of corresponding purchases should also be increased by said amount which would result in tax neutral exercise. Order of CIT(A) is affirmed. (AY. 2013-14)