https://www.taxtmi.com/forum/issue?id=109614 Entitlement to cenvat credit of additional duty on inputs/capital goods transferred between units is permissible for a receiving manufacturer; an audit objection is unsustainable where both units are manufacturers. The proviso to rule 3(4) CCR restricts only the utilisation of additional duty credit for payment of service tax on output services, and does not prevent inter unit transfer of that credit between manufacturing units. en-us Sun, 27 Dec 2015 21:08:43 +0530 Thu, 23 Jan 2025 15:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109614 Entitlement to cenvat credit of additional duty on inputs/capital goods transferred between units is permissible for a receiving manufacturer; an audit objection is unsustainable where both units are manufacturers. The proviso to rule 3(4) CCR restricts only the utilisation of additional duty credit for payment of service tax on output services, and does not prevent inter unit transfer of that credit between manufacturing units. Discussion-Forum Central Excise Sun, 27 Dec 2015 21:08:43 +0530 https://www.taxtmi.com/forum/issue?id=109614