https://www.taxtmi.com/caselaws?id=446836 The Tribunal set aside the impugned order, allowing the appeal and permitting the transfer of unutilized cenvat credit despite the factory's closure. The decision followed precedents from the HC of Madras and the SC, which supported the transfer of credit in such circumstances. The Tribunal concluded that the rejection of the transfer request was unjustified, granting consequential relief where applicable. en-us Fri, 08 Dec 2023 00:00:00 +0530 Tue, 12 Dec 2023 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446836 The Tribunal set aside the impugned order, allowing the appeal and permitting the transfer of unutilized cenvat credit despite the factory's closure. The decision followed precedents from the HC of Madras and the SC, which supported the transfer of credit in such circumstances. The Tribunal concluded that the rejection of the transfer request was unjustified, granting consequential relief where applicable. Case-Laws Central Excise Fri, 08 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446836