https://www.taxtmi.com/forum/issue?id=106389 Rule 3 requires that when used capital goods are removed between factories, the transferor must reverse cenvat credit proportionately using straight-line depreciation, while the recipient may claim the credit if the goods are used for manufacture of dutiable products on receipt. The Pooja Forge decision permitted reallocation where supplier reversed credit and recipient claimed it, but that ruling is fact-specific and not universally applicable. en-us Mon, 06 Jan 2014 15:52:49 +0530 Thu, 23 Jan 2025 15:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106389 Rule 3 requires that when used capital goods are removed between factories, the transferor must reverse cenvat credit proportionately using straight-line depreciation, while the recipient may claim the credit if the goods are used for manufacture of dutiable products on receipt. The Pooja Forge decision permitted reallocation where supplier reversed credit and recipient claimed it, but that ruling is fact-specific and not universally applicable. Discussion-Forum Central Excise Mon, 06 Jan 2014 15:52:49 +0530 https://www.taxtmi.com/forum/issue?id=106389