https://www.taxtmi.com/caselaws?id=116479 Unutilised Cenvat credit lying in a closed factory could be transferred to another unit where the manufacturing activity was shifted, provided the closure and relocation were supported by records. Here, the original unit had stopped production, closure was intimated to the department, and the assessee showed that machinery and workers were moved to the new location after regulatory action. On those facts, the conditions for transfer under Rule 8(2) of the Cenvat Credit Rules, 2004 were met, and the denial of transfer was unsustainable. en-us Thu, 21 Jul 2005 00:00:00 +0530 Tue, 12 Jun 2012 18:09:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116479 Unutilised Cenvat credit lying in a closed factory could be transferred to another unit where the manufacturing activity was shifted, provided the closure and relocation were supported by records. Here, the original unit had stopped production, closure was intimated to the department, and the assessee showed that machinery and workers were moved to the new location after regulatory action. On those facts, the conditions for transfer under Rule 8(2) of the Cenvat Credit Rules, 2004 were met, and the denial of transfer was unsustainable. Case-Laws Central Excise Thu, 21 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116479