https://www.taxtmi.com/caselaws?id=3940 Cenvat credit could be transferred and retained when a manufacturer shifted its factory to another site, provided the stock of inputs and capital goods on which credit was taken was duly accounted for. The intimation of the factory shift and stock position supported entitlement, and there was no material to show that the inputs were not used in manufacture. Sending inputs to job workers did not, by itself, make the credit ineligible. The absence of manufacturing activity at the original premises was not a valid basis to deny credit where the assessee remained registered and had informed the department of the shift. Denial of credit was therefore unsustainable. en-us Thu, 13 Dec 2007 00:00:00 +0530 Mon, 12 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3940 Cenvat credit could be transferred and retained when a manufacturer shifted its factory to another site, provided the stock of inputs and capital goods on which credit was taken was duly accounted for. The intimation of the factory shift and stock position supported entitlement, and there was no material to show that the inputs were not used in manufacture. Sending inputs to job workers did not, by itself, make the credit ineligible. The absence of manufacturing activity at the original premises was not a valid basis to deny credit where the assessee remained registered and had informed the department of the shift. Denial of credit was therefore unsustainable. Case-Laws Central Excise Thu, 13 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3940