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    <title>CENVAT Credit Transfer Allowed for Relocated Factories Even Without Inputs or Capital Goods.</title>
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    <description>CENVAT Credit - Whether the excess credit lying in the books of accounts of the appellant can be transferred when the factory is shifted from one site to another, even if inputs or capital goods are not available for shifting - Held Yes - AT</description>
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      <description>CENVAT Credit - Whether the excess credit lying in the books of accounts of the appellant can be transferred when the factory is shifted from one site to another, even if inputs or capital goods are not available for shifting - Held Yes - AT</description>
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