https://www.taxtmi.com/caselaws?id=120070 Transfer of capital goods from a closed unit to another unit required examination of the factory-shift mechanism under Rule 57AF before sustaining duty demand or denial of credit. The existing orders were deficient because they did not consider whether unutilised credit could be transferred when the stock or capital goods were moved and properly accounted for to the Commissioner's satisfaction. The dispute therefore needed fresh adjudication by the original authority, with a personal hearing, after applying Rule 57AF to the shifted factory facts. en-us Thu, 10 Aug 2006 00:00:00 +0530 Mon, 16 Jul 2012 15:44:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120070 Transfer of capital goods from a closed unit to another unit required examination of the factory-shift mechanism under Rule 57AF before sustaining duty demand or denial of credit. The existing orders were deficient because they did not consider whether unutilised credit could be transferred when the stock or capital goods were moved and properly accounted for to the Commissioner's satisfaction. The dispute therefore needed fresh adjudication by the original authority, with a personal hearing, after applying Rule 57AF to the shifted factory facts. Case-Laws Central Excise Thu, 10 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120070