https://www.taxtmi.com/caselaws?id=246612 Sale of factory premises by itself does not disentitle an assessee to Cenvat credit where manufacturing continues through another unit on job-work basis and the credit is used to pay duty on final products. The relevant facts were movement of inputs to the Bhiwadi unit, return of finished goods, and filing of ER-1 returns showing regular duty payment. On that record, denial of credit merely because the original premises had been sold was not justified, absent any dispute about the duty-paid nature of inputs or the duty payment on clearances. As the basis for disallowance failed, penalties also could not be sustained. en-us Mon, 24 Sep 2012 00:00:00 +0530 Wed, 02 Apr 2014 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246612 Sale of factory premises by itself does not disentitle an assessee to Cenvat credit where manufacturing continues through another unit on job-work basis and the credit is used to pay duty on final products. The relevant facts were movement of inputs to the Bhiwadi unit, return of finished goods, and filing of ER-1 returns showing regular duty payment. On that record, denial of credit merely because the original premises had been sold was not justified, absent any dispute about the duty-paid nature of inputs or the duty payment on clearances. As the basis for disallowance failed, penalties also could not be sustained. Case-Laws Central Excise Mon, 24 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246612