https://www.taxtmi.com/highlights?id=54677 Transfer of CENVAT Credit - closure of Delhi unit & merger with its Baddi unit - Rule 10 of CCR - prima-facie with respect to claim of the appellant or request for transfer of cenvat credit from Delhi unit to Baddi unit requires that a finding to be recorded by the Central Excise Authority having jurisdiction over the Baddi unit to record the finding of transfer / shifting of Delhi unit to Baddi and to record a further finding in regard to transfer of inputs or capital goods etc. and proper accountal of the same. - AT en-us Wed, 09 Sep 2020 10:18:03 +0530 Wed, 09 Sep 2020 10:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54677 Transfer of CENVAT Credit - closure of Delhi unit & merger with its Baddi unit - Rule 10 of CCR - prima-facie with respect to claim of the appellant or request for transfer of cenvat credit from Delhi unit to Baddi unit requires that a finding to be recorded by the Central Excise Authority having jurisdiction over the Baddi unit to record the finding of transfer / shifting of Delhi unit to Baddi and to record a further finding in regard to transfer of inputs or capital goods etc. and proper accountal of the same. - AT Highlights Central Excise Wed, 09 Sep 2020 10:18:03 +0530 https://www.taxtmi.com/highlights?id=54677