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    <title>2018 (7) TMI 1593 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the Department&#039;s decision disallowing the transfer of Cenvat Credits from one manufacturing unit to another, emphasizing the importance of verifying documents to establish asset transfer. The Tribunal noted that physical transfer occurred before the formal application, requiring verification of documents to ascertain stock positions. The matter was remanded to the Original Authority for reconsideration after proper verification and explanation by the appellant, underscoring the need for compliance with rules and thorough verification processes by the Department for fair treatment in such cases.</description>
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      <link>https://www.taxtmi.com/caselaws?id=364285</link>
      <description>The Tribunal set aside the Department&#039;s decision disallowing the transfer of Cenvat Credits from one manufacturing unit to another, emphasizing the importance of verifying documents to establish asset transfer. The Tribunal noted that physical transfer occurred before the formal application, requiring verification of documents to ascertain stock positions. The matter was remanded to the Original Authority for reconsideration after proper verification and explanation by the appellant, underscoring the need for compliance with rules and thorough verification processes by the Department for fair treatment in such cases.</description>
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