TaxTMI 
TaxTMI 
Dear sir,
can we TRF the SAD credit to other plant in diff state
SAD TRF to OTHER DEPT
21 Jan 2017 
7 Replies 
1062 Views Asked by
SAD credit transfer permitted only with inputs, governed by Rule 10A; credit alone cannot be shifted.
SAD Cenvat credit may be transferred to another plant only when transferred along with the inputs to which the credit pertains; the credit cannot be transferred alone. The transfer of additional duty paid under the Customs Tariff is governed by the Cenvat Credit Rules under the rule permitting transfer of such additional duty. There is practical confusion between the rule authorising transfer and any separate document called Form 10A, but the operative requirement is compliance with the transfer rule. (AI Summary)
SAD Cenvat credit may be transferred to another plant only when transferred along with the inputs to which the credit pertains; the credit cannot be transferred alone. The transfer of additional duty paid under the Customs Tariff is governed by the Cenvat Credit Rules under the rule permitting transfer of such additional duty. There is practical confusion between the rule authorising transfer and any separate document called Form 10A, but the operative requirement is compliance with the transfer rule. (AI Summary)