https://www.taxtmi.com/caselaws?id=251835 The Tribunal ruled in favor of the appellant, allowing the transfer of the entire Cenvat credit balance of Rs. 91,18,775 from the DTA unit to the EOU. The decision emphasized that credit transfer should not be limited to stock availability at the time of conversion but should be based on the correct initial claim admissibility. The Tribunal rejected the Commissioner's view of credit lapse and highlighted the significance of ensuring accurate credit utilization and admissibility from the outset. en-us Tue, 26 Nov 2013 00:00:00 +0530 Tue, 30 Sep 2014 08:04:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251835 The Tribunal ruled in favor of the appellant, allowing the transfer of the entire Cenvat credit balance of Rs. 91,18,775 from the DTA unit to the EOU. The decision emphasized that credit transfer should not be limited to stock availability at the time of conversion but should be based on the correct initial claim admissibility. The Tribunal rejected the Commissioner's view of credit lapse and highlighted the significance of ensuring accurate credit utilization and admissibility from the outset. Case-Laws Central Excise Tue, 26 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251835