https://www.taxtmi.com/caselaws?id=363471 The tribunal ruled in favor of the appellant, emphasizing the precedence of Rule 10 of the Cenvat Credit Rules, 2004 over Rule 3(5) in cases of capital goods transfer due to factory relocation. Compliance with Rule 10(3) was found satisfactory, allowing the appellant to transfer the Cenvat credit along with the capital goods. The tribunal set aside the impugned order, granting the appeal with consequential benefits as per the law, supported by references to previous judgments. en-us Mon, 02 Jul 2018 00:00:00 +0530 Fri, 13 Jul 2018 06:12:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363471 The tribunal ruled in favor of the appellant, emphasizing the precedence of Rule 10 of the Cenvat Credit Rules, 2004 over Rule 3(5) in cases of capital goods transfer due to factory relocation. Compliance with Rule 10(3) was found satisfactory, allowing the appellant to transfer the Cenvat credit along with the capital goods. The tribunal set aside the impugned order, granting the appeal with consequential benefits as per the law, supported by references to previous judgments. Case-Laws Central Excise Mon, 02 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363471