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    <title>Input Credit Transfer Issue Suggests Duty Evasion Intent in Receiving Unit.</title>
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    <description>Credit availed on inputs transferred to other unit - it is apparent that the other unit to which the material was transferred could not have benefited by taking the credit of the said duty. In these circumstances, the intention to evade duty is apparent. - AT</description>
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      <description>Credit availed on inputs transferred to other unit - it is apparent that the other unit to which the material was transferred could not have benefited by taking the credit of the said duty. In these circumstances, the intention to evade duty is apparent. - AT</description>
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