https://www.taxtmi.com/caselaws?id=53021 Rule 56AF of the Central Excise Rules permits a manufacturer shifting its factory to another site to transfer unutilised Cenvat credit to the relocated unit. Because the rule expressly authorises such transfer, the Revenue's objection to carrying forward the credit was rejected. The assessee's entitlement to move the unutilised credit to the shifted factory was upheld, and the appeal failed. en-us Tue, 10 Aug 2004 00:00:00 +0530 Sat, 09 Oct 2010 10:35:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53021 Rule 56AF of the Central Excise Rules permits a manufacturer shifting its factory to another site to transfer unutilised Cenvat credit to the relocated unit. Because the rule expressly authorises such transfer, the Revenue's objection to carrying forward the credit was rejected. The assessee's entitlement to move the unutilised credit to the shifted factory was upheld, and the appeal failed. Case-Laws Central Excise Tue, 10 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53021