https://www.taxtmi.com/caselaws?id=112129 Cenvat credit on capital goods transferred from one factory to another was examined on whether the credit had already been taken at the transferor unit and whether the transfer documents were acceptable duty-paying records. Credit was denied for the machines covered by Bill of Entry No. 2615 because the record showed that credit had in fact been taken at the Pune unit. For the goods covered by Bills of Entry Nos. 2912 and 1576, the department could not prove prior availment at Pune, and the transfer challans cross-referenced the relevant Bills of Entry and showed receipt and installation at the transferee unit; credit was therefore allowable at Noida. en-us Thu, 03 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 16:59:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112129 Cenvat credit on capital goods transferred from one factory to another was examined on whether the credit had already been taken at the transferor unit and whether the transfer documents were acceptable duty-paying records. Credit was denied for the machines covered by Bill of Entry No. 2615 because the record showed that credit had in fact been taken at the Pune unit. For the goods covered by Bills of Entry Nos. 2912 and 1576, the department could not prove prior availment at Pune, and the transfer challans cross-referenced the relevant Bills of Entry and showed receipt and installation at the transferee unit; credit was therefore allowable at Noida. Case-Laws Central Excise Thu, 03 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112129