https://www.taxtmi.com/caselaws?id=114508 Cenvat credit on capital goods transferred from one unit to another was accepted where the movement of goods was undisputed and the transfer challans cross-referenced the duty payment particulars. The Tribunal treated such challans as sufficient evidence for transfer of the capital goods and noted that the Revenue produced no material showing that credit had actually been taken at the originating unit for all the goods. It also considered that the credit had either not been availed or had been reversed to the extent admitted, and therefore the credit at the receiving unit was admissible. en-us Fri, 24 Sep 2004 00:00:00 +0530 Wed, 16 May 2012 12:59:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114508 Cenvat credit on capital goods transferred from one unit to another was accepted where the movement of goods was undisputed and the transfer challans cross-referenced the duty payment particulars. The Tribunal treated such challans as sufficient evidence for transfer of the capital goods and noted that the Revenue produced no material showing that credit had actually been taken at the originating unit for all the goods. It also considered that the credit had either not been availed or had been reversed to the extent admitted, and therefore the credit at the receiving unit was admissible. Case-Laws Central Excise Fri, 24 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114508