https://www.taxtmi.com/caselaws?id=243506 Cenvat credit on additional customs duty for imported CRNGO steel sheets depends on proof that the duty-paid inputs were transferred to the new factory owner and actually used in manufacture. Where a factory is taken over, entitlement linked to inputs, work-in-progress or capital goods must be supported by proper transfer and accounting to the Commissioner's satisfaction. On the recorded facts, the imports were made by the earlier owner and the order did not determine whether the steel sheets were transferred to the appellant, consumed before takeover, or used by the appellant. The denial of credit was therefore unsustainable and the matter was remanded for de novo adjudication. en-us Tue, 31 Dec 2013 00:00:00 +0530 Mon, 01 Jun 2015 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243506 Cenvat credit on additional customs duty for imported CRNGO steel sheets depends on proof that the duty-paid inputs were transferred to the new factory owner and actually used in manufacture. Where a factory is taken over, entitlement linked to inputs, work-in-progress or capital goods must be supported by proper transfer and accounting to the Commissioner's satisfaction. On the recorded facts, the imports were made by the earlier owner and the order did not determine whether the steel sheets were transferred to the appellant, consumed before takeover, or used by the appellant. The denial of credit was therefore unsustainable and the matter was remanded for de novo adjudication. Case-Laws Central Excise Tue, 31 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243506