https://www.taxtmi.com/caselaws?id=221858 The Tribunal allowed the appeal and granted consequential relief to the appellant in a case concerning the transfer of Cenvat credit under Rule 10 of the Central Excise Rules. The Tribunal found that the appellant had requested the transfer of the entire stock of inputs from the previous unit to the new one, meeting the requirements of Rule 10. Additionally, referencing a High Court decision, the Tribunal held that the transfer of credit is permissible even without the simultaneous transfer of inputs to the new factory premises, as long as the raw material was not cleared outside by the previous owner. 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 The Tribunal allowed the appeal and granted consequential relief to the appellant in a case concerning the transfer of Cenvat credit under Rule 10 of the Central Excise Rules. The Tribunal found that the appellant had requested the transfer of the entire stock of inputs from the previous unit to the new one, meeting the requirements of Rule 10. Additionally, referencing a High Court decision, the Tribunal held that the transfer of credit is permissible even without the simultaneous transfer of inputs to the new factory premises, as long as the raw material was not cleared outside by the previous owner. Case-Laws Central Excise Wed, 18 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221858