Capital Goods Transfer to Sister Unit Allowed u/r 3(5) of Cenvat Credit Rules, 2004; Compliance Ensured. (5.

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....Transfer of capital goods to sister unit (transfer of business) - Rule 3 (5) of the Cenvat Credit Rules, 2004 - The conditionalities of Rule 10 given in sub-rule (3) have also been complied with. Hence appellants have not fallen foul of Rule 10 of the CCR and are very much eligible to transfer the credit amount along with capital goods so transferred.....