https://www.taxtmi.com/forum/issue?id=106603 CENVAT credit on duties paid under GAR-7/TR-6 for failure to fulfil advance licence export obligations is allowed only if the claimant complies with CENVAT rules and can prove that the specific inputs on which duty was paid were transferred to them and used in the manufacture of dutiable goods; mere payment of duty after taking over a factory does not create entitlement where the predecessor had already consumed the inputs. en-us Mon, 10 Mar 2014 18:32:36 +0530 Thu, 23 Jan 2025 15:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106603 CENVAT credit on duties paid under GAR-7/TR-6 for failure to fulfil advance licence export obligations is allowed only if the claimant complies with CENVAT rules and can prove that the specific inputs on which duty was paid were transferred to them and used in the manufacture of dutiable goods; mere payment of duty after taking over a factory does not create entitlement where the predecessor had already consumed the inputs. Discussion-Forum Central Excise Mon, 10 Mar 2014 18:32:36 +0530 https://www.taxtmi.com/forum/issue?id=106603