AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required

Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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CENVAT Credit Transfer Allowed: Relocation of Factory with Inputs Qualifies u/r 10(3) Despite No Capital Goods Moved.

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....CENVAT Credit - transfer of unutilized credit, on shifting of factory - Transfer of unutilized credit also denied on the ground that appellants have shifted on inputs and not shifted the capital goods - it is not necessary that the inputs and capital goods have to be transferred. Rule 10(3) uses the expression “inputs or capital goods”. The appellant in the present case has transferred the inputs into the Puducherry unit. Thus, as per Rule 10(3), they are entitled for transfer of the unutilized credit. - AT....

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CENVAT Credit Transfer Allowed: Relocation of Factory with Inputs Qualifies u/r 10(3) Despite No Capital Goods Moved.