https://www.taxtmi.com/caselaws?id=346039 The Tribunal allowed the department's Miscellaneous Application for condonation of delay and upheld the assessee's eligibility to avail Cenvat credit after shifting the factory. It found compliance with Rule 10 of the Cenvat Credit Rules, 2004, regarding the transfer and confirmed the validity of the credit transfer. The Tribunal set aside the department's demand and penalty, emphasizing the assessee's compliance with procedural requirements and granting consequential relief. Ultimately, the Tribunal dismissed the department's appeal, upheld the refund claim, and allowed the assessee's appeal against the demand and penalty. en-us Thu, 20 Jul 2017 00:00:00 +0530 Thu, 03 Aug 2017 07:16:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346039 The Tribunal allowed the department's Miscellaneous Application for condonation of delay and upheld the assessee's eligibility to avail Cenvat credit after shifting the factory. It found compliance with Rule 10 of the Cenvat Credit Rules, 2004, regarding the transfer and confirmed the validity of the credit transfer. The Tribunal set aside the department's demand and penalty, emphasizing the assessee's compliance with procedural requirements and granting consequential relief. Ultimately, the Tribunal dismissed the department's appeal, upheld the refund claim, and allowed the assessee's appeal against the demand and penalty. Case-Laws Central Excise Thu, 20 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346039