https://www.taxtmi.com/caselaws?id=355280 The tribunal allowed the appeal by way of remand, emphasizing the importance of verifying the availability of credit before registration surrender to determine the appellant's entitlement to transfer unutilized cenvat credit to their new manufacturing unit. The case was remanded for further verification to ascertain if the credit was available to the assessee before surrendering registration, regardless of whether it was utilized before surrender. en-us Fri, 01 Dec 2017 00:00:00 +0530 Thu, 28 Jun 2018 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355280 The tribunal allowed the appeal by way of remand, emphasizing the importance of verifying the availability of credit before registration surrender to determine the appellant's entitlement to transfer unutilized cenvat credit to their new manufacturing unit. The case was remanded for further verification to ascertain if the credit was available to the assessee before surrendering registration, regardless of whether it was utilized before surrender. Case-Laws Central Excise Fri, 01 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355280