https://www.taxtmi.com/caselaws?id=222050 Transfer of capital goods from one separately registered manufacturing unit to another unit of the same assessee required reversal of the CENVAT credit taken by the transferring unit, while the recipient unit could avail the corresponding credit. On the stated facts, both units were engaged in manufacturing and entitled to credit on goods received by them, so the transfer created no net revenue loss. The resulting revenue-neutral position meant enforcement of a duty demand equal to the credit was not justified, and the demand was held unsustainable. en-us Fri, 15 Jun 2012 00:00:00 +0530 Fri, 12 Apr 2013 13:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222050 Transfer of capital goods from one separately registered manufacturing unit to another unit of the same assessee required reversal of the CENVAT credit taken by the transferring unit, while the recipient unit could avail the corresponding credit. On the stated facts, both units were engaged in manufacturing and entitled to credit on goods received by them, so the transfer created no net revenue loss. The resulting revenue-neutral position meant enforcement of a duty demand equal to the credit was not justified, and the demand was held unsustainable. Case-Laws Central Excise Fri, 15 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222050