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    <title>2018 (2) TMI 1307 - CESTAT AHMEDABAD</title>
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    <description>The appeal was allowed in favor of the appellant, M/s Raj Rayon Ltd., in a case concerning the denial of CENVAT Credit and penalty imposition for transferring credit between units without prior permission. The Tribunal found that no prior permission was required for such transfers under Rule 10 of the CENVAT Credit Rules, as long as the transfer was accounted for to the satisfaction of the department. The issues raised by the Revenue regarding other units were deemed irrelevant to the current proceeding, leading to the Tribunal allowing the appeal based on the legal principles established in a prior case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=355886</link>
      <description>The appeal was allowed in favor of the appellant, M/s Raj Rayon Ltd., in a case concerning the denial of CENVAT Credit and penalty imposition for transferring credit between units without prior permission. The Tribunal found that no prior permission was required for such transfers under Rule 10 of the CENVAT Credit Rules, as long as the transfer was accounted for to the satisfaction of the department. The issues raised by the Revenue regarding other units were deemed irrelevant to the current proceeding, leading to the Tribunal allowing the appeal based on the legal principles established in a prior case.</description>
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