https://www.taxtmi.com/caselaws?id=220761 The Tribunal allowed the appeal in favor of the appellants concerning the denial of Cenvat and modvat credit due to the shift in factory location. The Tribunal found that the denial of credit for goods transferred to the new address was unjustified as the shift did not change the manufacturing entity's status. Relying on Rule 10 of the Cenvat Credit Rules, 2004, the Tribunal set aside the lower authorities' decisions and granted relief to the appellants, emphasizing the continuity of the manufacturing process despite the change in location. en-us Fri, 13 Jul 2012 00:00:00 +0530 Tue, 13 Feb 2018 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220761 The Tribunal allowed the appeal in favor of the appellants concerning the denial of Cenvat and modvat credit due to the shift in factory location. The Tribunal found that the denial of credit for goods transferred to the new address was unjustified as the shift did not change the manufacturing entity's status. Relying on Rule 10 of the Cenvat Credit Rules, 2004, the Tribunal set aside the lower authorities' decisions and granted relief to the appellants, emphasizing the continuity of the manufacturing process despite the change in location. Case-Laws Central Excise Fri, 13 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220761