https://www.taxtmi.com/caselaws?id=419762 The Tribunal allowed the appeal, directing a remand for further examination by the Central Excise Authority to determine the shifting of units and transfer of goods. The penalty imposed was set aside due to the appellant's proper record-keeping. The appellant was entitled to a refund of unutilized credit for a Mega Power Project under the CGST Act, with the Tribunal ordering its disbursement within 60 days. The Tribunal corrected jurisdictional errors and addressed the eligibility for cenvat credit, emphasizing the importance of compliance with record-keeping and transitional provisions under the law. en-us Tue, 15 Mar 2022 00:00:00 +0530 Mon, 21 Mar 2022 08:12:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419762 The Tribunal allowed the appeal, directing a remand for further examination by the Central Excise Authority to determine the shifting of units and transfer of goods. The penalty imposed was set aside due to the appellant's proper record-keeping. The appellant was entitled to a refund of unutilized credit for a Mega Power Project under the CGST Act, with the Tribunal ordering its disbursement within 60 days. The Tribunal corrected jurisdictional errors and addressed the eligibility for cenvat credit, emphasizing the importance of compliance with record-keeping and transitional provisions under the law. Case-Laws Central Excise Tue, 15 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419762