https://www.taxtmi.com/caselaws?id=251952 The Tribunal allowed the appeal, emphasizing compliance with procedural requirements for the transfer of unutilized CENVAT credit under Rule 10A of CCR 2004. Despite procedural lapses, the transfer before 1.7.2012 was deemed eligible, with the Tribunal finding no explicit restriction on transfers before June 2012. The applicants were granted a waiver of predeposit of duty, interest, and penalty, with recovery stayed pending appeal disposal. en-us Mon, 07 Jul 2014 00:00:00 +0530 Mon, 06 Oct 2014 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251952 The Tribunal allowed the appeal, emphasizing compliance with procedural requirements for the transfer of unutilized CENVAT credit under Rule 10A of CCR 2004. Despite procedural lapses, the transfer before 1.7.2012 was deemed eligible, with the Tribunal finding no explicit restriction on transfers before June 2012. The applicants were granted a waiver of predeposit of duty, interest, and penalty, with recovery stayed pending appeal disposal. Case-Laws Central Excise Mon, 07 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251952