https://www.taxtmi.com/caselaws?id=110726 Modvat credit remained available after factory relocation where the credit was reversed at the old premises on excise officers' directions, intimation was given to the department, and the credit records and quantification were verified. With the jurisdictional range and divisional offices unchanged, and no dispute raised about the admissibility or accuracy of the credit, the procedural objection under Rule 57F(ii) did not justify denial. The transferred factory was therefore entitled to take the credit in its records. en-us Tue, 30 Sep 2003 00:00:00 +0530 Wed, 18 Apr 2012 13:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110726 Modvat credit remained available after factory relocation where the credit was reversed at the old premises on excise officers' directions, intimation was given to the department, and the credit records and quantification were verified. With the jurisdictional range and divisional offices unchanged, and no dispute raised about the admissibility or accuracy of the credit, the procedural objection under Rule 57F(ii) did not justify denial. The transferred factory was therefore entitled to take the credit in its records. Case-Laws Central Excise Tue, 30 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110726