https://www.taxtmi.com/caselaws?id=2154 The Tribunal ruled in favor of the appellants, holding that physical transfer of inputs was not necessary for transferring unutilized CENVAT credit to the Gujarat unit. The decision emphasized the correct interpretation of tax rules and fair treatment for taxpayers in legitimate credit transfer situations. The appeal was allowed, overturning the lower authorities' denial of credit transfer permission. en-us Tue, 03 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2154 The Tribunal ruled in favor of the appellants, holding that physical transfer of inputs was not necessary for transferring unutilized CENVAT credit to the Gujarat unit. The decision emphasized the correct interpretation of tax rules and fair treatment for taxpayers in legitimate credit transfer situations. The appeal was allowed, overturning the lower authorities' denial of credit transfer permission. Case-Laws Central Excise Tue, 03 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2154