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2015 (12) TMI 71 - AT - Central ExciseTransfer of CENVAT Credit - whether the Cenvat credit of ₹ 3,30,315/- lying in the records of transferor of Gurgaon shall be admissible to transferee at Noida - Held that:- There was no provision in law at the relevant point of time requiring “prior” permission or “previous” approval of the authority to transfer the credit while the input and capital goods moved. - In absence of such a mandate in law, denial of permission to transfer the Cenvat credit is unjustified - Decided against Revenue.
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