https://www.taxtmi.com/caselaws?id=348677 The Adjudicating Authority allowed the transfer of Cenvat credit due to factory shift after finding no violation of Rule 10 of the Cenvat Credit Rules, 2004. The Revenue failed to prove any irregularities in the credit transfer, and the appellant's claim was supported by records. The Commissioner (Appeals) erred in setting aside the Adjudication order without sufficient grounds. The court restored the Adjudicating Authority's decision, setting aside the Commissioner (Appeals) order and ruling in favor of the appellant. en-us Mon, 24 Apr 2017 00:00:00 +0530 Wed, 27 Sep 2017 09:12:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348677 The Adjudicating Authority allowed the transfer of Cenvat credit due to factory shift after finding no violation of Rule 10 of the Cenvat Credit Rules, 2004. The Revenue failed to prove any irregularities in the credit transfer, and the appellant's claim was supported by records. The Commissioner (Appeals) erred in setting aside the Adjudication order without sufficient grounds. The court restored the Adjudicating Authority's decision, setting aside the Commissioner (Appeals) order and ruling in favor of the appellant. Case-Laws Central Excise Mon, 24 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348677