https://www.taxtmi.com/caselaws?id=171996 Cenvat credit attached to a leased unit was treated as continuing in the transferor's account and therefore transferable to the assessee under Rule 8 of the Cenvat Credit Rules, 2002. The Tribunal's factual finding that duplicate invoices were traced late and the credit was availed after 1-4-2003 was treated as a technical lapse only, not a substantive bar to credit. On those facts, the credit claim was upheld and the court found no question of law to arise. en-us Mon, 17 Dec 2012 00:00:00 +0530 Tue, 11 Aug 2015 19:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171996 Cenvat credit attached to a leased unit was treated as continuing in the transferor's account and therefore transferable to the assessee under Rule 8 of the Cenvat Credit Rules, 2002. The Tribunal's factual finding that duplicate invoices were traced late and the credit was availed after 1-4-2003 was treated as a technical lapse only, not a substantive bar to credit. On those facts, the credit claim was upheld and the court found no question of law to arise. Case-Laws Central Excise Mon, 17 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171996