https://www.taxtmi.com/forum/issue?id=5444 Where capital goods already used in production are moved from one factory of the same assessee to another, reversal of the entire Cenvat credit taken at receipt is not required; transfers between factories under the same ownership can be accepted without reversal. Rule 10 governs transfer of Cenvat credit and does not mandate prior permission, so post facto permission or intimation may suffice if Rule 10 conditions are satisfied, though administrative practice has varied and factual completeness of the shift affects entitlement. en-us Wed, 20 Mar 2013 11:41:39 +0530 Thu, 23 Jan 2025 15:57:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5444 Where capital goods already used in production are moved from one factory of the same assessee to another, reversal of the entire Cenvat credit taken at receipt is not required; transfers between factories under the same ownership can be accepted without reversal. Rule 10 governs transfer of Cenvat credit and does not mandate prior permission, so post facto permission or intimation may suffice if Rule 10 conditions are satisfied, though administrative practice has varied and factual completeness of the shift affects entitlement. Discussion-Forum Central Excise Wed, 20 Mar 2013 11:41:39 +0530 https://www.taxtmi.com/forum/issue?id=5444