https://www.taxtmi.com/caselaws?id=246445 The Tribunal ruled in favor of the appellant, holding that the Cenvat credit based on endorsed bills of entry with different addresses for units of the same company was valid. The Tribunal emphasized the legitimacy of transferring goods between units under the same ownership for credit purposes, setting aside the Commissioner's order demanding credit repayment and imposing a penalty. This case clarifies the interpretation of Rule 9 of the Cenvat Credit Rules, 2004, and establishes the legality of taking credit in such scenarios. en-us Thu, 19 Apr 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246445 The Tribunal ruled in favor of the appellant, holding that the Cenvat credit based on endorsed bills of entry with different addresses for units of the same company was valid. The Tribunal emphasized the legitimacy of transferring goods between units under the same ownership for credit purposes, setting aside the Commissioner's order demanding credit repayment and imposing a penalty. This case clarifies the interpretation of Rule 9 of the Cenvat Credit Rules, 2004, and establishes the legality of taking credit in such scenarios. Case-Laws Central Excise Thu, 19 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246445