https://www.taxtmi.com/caselaws?id=363545 The Tribunal found the denial of credit based on lack of permission and registration surrender unjustified. It emphasized Rule 10 of CCR, 2004 does not mandate prior permission for credit transfer but requires transferring goods with credit availed. The appellant's communication with authorities demonstrated good faith. The Tribunal directed verification of records before decision-making, stressing the importance of a reasoned order. The appeal was allowed for remand to ensure a fair assessment of the credit transfer without unnecessary conditions. en-us Thu, 12 Jul 2018 00:00:00 +0530 Mon, 20 Aug 2018 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363545 The Tribunal found the denial of credit based on lack of permission and registration surrender unjustified. It emphasized Rule 10 of CCR, 2004 does not mandate prior permission for credit transfer but requires transferring goods with credit availed. The appellant's communication with authorities demonstrated good faith. The Tribunal directed verification of records before decision-making, stressing the importance of a reasoned order. The appeal was allowed for remand to ensure a fair assessment of the credit transfer without unnecessary conditions. Case-Laws Central Excise Thu, 12 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363545