https://www.taxtmi.com/caselaws?id=177862 The appeal was allowed in favor of the appellant. The court held that the transfer of unutilized Cenvat credit to a new factory following the destruction of the original factory due to a fire incident was permissible under Rule 10 of the Cenvat Credit Rules, 2004. Despite objections from the department, the court found that the appellant had met the conditions for such a transfer as outlined in Rule 10. The appellant's compliance with the rule's provisions and the confirmation of the destruction of stock and machinery led to the relief granted in the appeal. en-us Thu, 04 Jun 2015 00:00:00 +0530 Thu, 21 Jan 2016 07:07:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177862 The appeal was allowed in favor of the appellant. The court held that the transfer of unutilized Cenvat credit to a new factory following the destruction of the original factory due to a fire incident was permissible under Rule 10 of the Cenvat Credit Rules, 2004. Despite objections from the department, the court found that the appellant had met the conditions for such a transfer as outlined in Rule 10. The appellant's compliance with the rule's provisions and the confirmation of the destruction of stock and machinery led to the relief granted in the appeal. Case-Laws Central Excise Thu, 04 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177862