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    <title>Transfer of Cenvat Credit</title>
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    <description>Inter unit transfer of CENVAT credit from a closed factory to an operating unit in another State is permitted under the CENVAT rules and may be effected by following the prescribed transfer procedure; alternatively, unutilised CENVAT credit on closure can be claimed as a refund, a remedy supported by tribunal decisions affirming refund admissibility.</description>
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