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2006 (11) TMI 190 - AT - Central ExciseTransfer of credit from one premises to another premises on closure / shifting of unit - the inputs in question had been duly accounted for to the satisfaction of the CCE, Bangalore and that it was upon such satisfaction that the Commissioner allowed transfer to the Modvat credit. The case of the Revenue that, for utilization of the transferred credit at Chengalpet, the inputs should have been physically received in that unit from Bangalore would lose ground. Credit is allowed
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