https://www.taxtmi.com/caselaws?id=344543 The High Court upheld the Tribunal's decision, ruling that the respondent was entitled to transfer un-utilized CENVAT credit under Rule 10 of the CENVAT Credit Rules, 2004. The Court interpreted Rule 10 to allow for the transfer of credit when a factory is relocated, even if the original site is shut down. The Court found that the respondent complied with the conditions for transfer by providing records of stock and capital goods transferred. The appeal was dismissed in favor of the respondent, with no costs awarded. en-us Fri, 28 Apr 2017 00:00:00 +0530 Sat, 18 Nov 2017 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344543 The High Court upheld the Tribunal's decision, ruling that the respondent was entitled to transfer un-utilized CENVAT credit under Rule 10 of the CENVAT Credit Rules, 2004. The Court interpreted Rule 10 to allow for the transfer of credit when a factory is relocated, even if the original site is shut down. The Court found that the respondent complied with the conditions for transfer by providing records of stock and capital goods transferred. The appeal was dismissed in favor of the respondent, with no costs awarded. Case-Laws Central Excise Fri, 28 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344543