https://www.taxtmi.com/caselaws?id=152227 CENVAT credit on spare parts transferred from one manufacturing unit to another was held admissible to the receiving unit where the credit originally taken in the first unit had already been reversed and made good. In the absence of any allegation of fraud, misrepresentation, or suppression, the procedural lapse at the time of transfer was treated as curable, and the benefit of doubt was given on compliance. The operative effect was that the second unit was entitled to the transferred credit. en-us Wed, 09 Sep 2009 00:00:00 +0530 Thu, 27 Jun 2013 11:35:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152227 CENVAT credit on spare parts transferred from one manufacturing unit to another was held admissible to the receiving unit where the credit originally taken in the first unit had already been reversed and made good. In the absence of any allegation of fraud, misrepresentation, or suppression, the procedural lapse at the time of transfer was treated as curable, and the benefit of doubt was given on compliance. The operative effect was that the second unit was entitled to the transferred credit. Case-Laws Central Excise Wed, 09 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152227