2003 (1) TMI 605 - AT - Central Excise

Summary

The judgment involves interpretation of Rules 57F (20) and 57F (21) regarding transfer of credit in a factory relocation scenario. The applicant sought waiver of pre-deposit due to a dispute over transferring credit for inputs sent for processing to a new premises after a fire incident. The Tribunal granted waiver, noting that the stock of semi-processed goods had been transferred to the new unit.