https://www.taxtmi.com/caselaws?id=356563 Cenvat credit on dies transferred to Unit-II was treated as admissible because duty had been paid at the time of transfer, and the recipient's entitlement could not be denied by reopening the supplier's assessment at the recipient's end; the Section 11D demand was therefore unsustainable. Credit on dies moved from Unit-II to Unit-I for repair was also protected, as Rule 16 of the Central Excise Rules, 2002 permits removal and return of goods for repair or similar processes, and the fact that the goods were not capital goods for Unit-I did not by itself justify denial. Once the credit had already been reversed on return, a second demand for the same credit was impermissible. en-us Wed, 28 Feb 2018 00:00:00 +0530 Thu, 08 Mar 2018 07:01:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356563 Cenvat credit on dies transferred to Unit-II was treated as admissible because duty had been paid at the time of transfer, and the recipient's entitlement could not be denied by reopening the supplier's assessment at the recipient's end; the Section 11D demand was therefore unsustainable. Credit on dies moved from Unit-II to Unit-I for repair was also protected, as Rule 16 of the Central Excise Rules, 2002 permits removal and return of goods for repair or similar processes, and the fact that the goods were not capital goods for Unit-I did not by itself justify denial. Once the credit had already been reversed on return, a second demand for the same credit was impermissible. Case-Laws Central Excise Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356563