https://www.taxtmi.com/caselaws?id=221858 Unutilised Cenvat credit may be transferred on shifting or transfer of a factory under Rule 10 where the inputs or stock in process are transferred with the unit, and the department does not establish that the raw material was removed outside the earlier premises. On the facts noted, the correspondence showed a request to transfer the entire stock of inputs along with capital goods, and the denial of credit was not supported by evidence of clearance outside the unit. The transfer of credit was therefore allowable and the credit denial was not sustainable. en-us Wed, 18 Jul 2012 00:00:00 +0530 Wed, 03 Apr 2013 09:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221858 Unutilised Cenvat credit may be transferred on shifting or transfer of a factory under Rule 10 where the inputs or stock in process are transferred with the unit, and the department does not establish that the raw material was removed outside the earlier premises. On the facts noted, the correspondence showed a request to transfer the entire stock of inputs along with capital goods, and the denial of credit was not supported by evidence of clearance outside the unit. The transfer of credit was therefore allowable and the credit denial was not sustainable. Case-Laws Central Excise Wed, 18 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221858