https://www.taxtmi.com/caselaws?id=203332 The appellate authority upheld the decision rejecting the transfer of unutilized cenvat credit between separate manufacturing units with a common proprietor under Rule 10 of the Cenvat Credit Rules, 2004. It was determined that the units, despite common ownership, were distinct legal entities with separate registrations and locations. The transfer was deemed non-compliant with the law, leading to a demand for reversal or payment of the credit by the recipient unit. Penalties on individuals were overturned, emphasizing the need for adherence to excise laws in credit transfers. en-us Fri, 22 Oct 2010 00:00:00 +0530 Thu, 19 May 2011 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203332 The appellate authority upheld the decision rejecting the transfer of unutilized cenvat credit between separate manufacturing units with a common proprietor under Rule 10 of the Cenvat Credit Rules, 2004. It was determined that the units, despite common ownership, were distinct legal entities with separate registrations and locations. The transfer was deemed non-compliant with the law, leading to a demand for reversal or payment of the credit by the recipient unit. Penalties on individuals were overturned, emphasizing the need for adherence to excise laws in credit transfers. Case-Laws Central Excise Fri, 22 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203332