https://www.taxtmi.com/caselaws?id=154757 The Tribunal ruled in favor of the appellant, allowing the transfer of unutilized credit from one manufacturing unit to another owned by the same proprietor under Rule 10 of the Cenvat Credit Rules, 2004. The Tribunal held that the transfer was permissible when a manufacturer relocates the factory, rejecting the department's argument that the credit would lapse. The decision emphasized the importance of considering the ownership structure and circumstances of factory relocation in determining eligibility for credit transfer, providing clarity on the application of Rule 10 in such scenarios. en-us Thu, 13 May 2010 00:00:00 +0530 Tue, 27 Aug 2013 12:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154757 The Tribunal ruled in favor of the appellant, allowing the transfer of unutilized credit from one manufacturing unit to another owned by the same proprietor under Rule 10 of the Cenvat Credit Rules, 2004. The Tribunal held that the transfer was permissible when a manufacturer relocates the factory, rejecting the department's argument that the credit would lapse. The decision emphasized the importance of considering the ownership structure and circumstances of factory relocation in determining eligibility for credit transfer, providing clarity on the application of Rule 10 in such scenarios. Case-Laws Central Excise Thu, 13 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154757