https://www.taxtmi.com/caselaws?id=246584 The court granted the stay application regarding the transfer of unutilized Cenvat credit from closed manufacturing units to a surviving unit. The judge found that the application for transfer was made after surrendering the registration of the closed factories, making it ineligible under the Cenvat Credit Rules. The Department's argument that the Commissioner's decision violated Rule 10(3) was upheld, leading to the stay of the impugned order. en-us Fri, 31 Aug 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246584 The court granted the stay application regarding the transfer of unutilized Cenvat credit from closed manufacturing units to a surviving unit. The judge found that the application for transfer was made after surrendering the registration of the closed factories, making it ineligible under the Cenvat Credit Rules. The Department's argument that the Commissioner's decision violated Rule 10(3) was upheld, leading to the stay of the impugned order. Case-Laws Central Excise Fri, 31 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246584