https://www.taxtmi.com/caselaws?id=398182 The Tribunal allowed the appeal by way of remand, stressing the importance of verifying the shifting of the factory and transfer of inputs or capital goods before transferring the cenvat credit. The judgment emphasized the need for accurate record-keeping and compliance with the Cenvat Credit Rules for the transfer of unutilized credit between units. The Tribunal directed the adjudicating authority to conduct a thorough examination and issue a fresh order regarding the transfer of cenvat credit. en-us Tue, 01 Sep 2020 00:00:00 +0530 Wed, 09 Sep 2020 10:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398182 The Tribunal allowed the appeal by way of remand, stressing the importance of verifying the shifting of the factory and transfer of inputs or capital goods before transferring the cenvat credit. The judgment emphasized the need for accurate record-keeping and compliance with the Cenvat Credit Rules for the transfer of unutilized credit between units. The Tribunal directed the adjudicating authority to conduct a thorough examination and issue a fresh order regarding the transfer of cenvat credit. Case-Laws Central Excise Tue, 01 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398182