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<h1>CESTAT Upholds Rule 56AF: Transfer Cenvat Credit on Factory Relocation</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, NOIDA Versus DS. FOODS LTD.</h3> COMMISSIONER OF CENTRAL EXCISE, NOIDA Versus DS. FOODS LTD. - 2004 (173) E.L.T. 24 (Tri. - Del.) The Appellate Tribunal CESTAT, New Delhi dismissed the appeal filed by the Revenue against the Order-in-Appeal. The Tribunal found that Rule 56AF of Central Excise Rules allows transfer of Cenvat credit when a manufacturer shifts their factory, so the appeal had no merit.