https://www.taxtmi.com/caselaws?id=76543 Credit validly earned on inputs could not be denied merely because the factory had already shifted, where the governing rule only permits transfer of unutilized credit on relocation of the unit. The credit dispute related to inputs used long before the shift, and entitlement to that credit had already attained finality in an earlier appellate order that the Department had not challenged. A later transfer of the finished equipment to a sister concern did not affect the credit already earned on those inputs. Denial of CENVAT credit in these circumstances had no legal basis, and the assessee was held entitled to the credit. en-us Tue, 20 Oct 2009 00:00:00 +0530 Wed, 31 Aug 2011 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76543 Credit validly earned on inputs could not be denied merely because the factory had already shifted, where the governing rule only permits transfer of unutilized credit on relocation of the unit. The credit dispute related to inputs used long before the shift, and entitlement to that credit had already attained finality in an earlier appellate order that the Department had not challenged. A later transfer of the finished equipment to a sister concern did not affect the credit already earned on those inputs. Denial of CENVAT credit in these circumstances had no legal basis, and the assessee was held entitled to the credit. Case-Laws Central Excise Tue, 20 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76543