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2016 (9) TMI 195 - AT - Central ExciseTransfer of unutilized credit - shifting of factory - Whether unutilized CENVAT credit lying in appellant's account prior to its shifting from Hosur to Bangalore shall entitle it to avail the same consequent upon such shifting - held that:- the dispute arises only due to interpretational error under Rule 10(1) of CENVAT Credit Rules, 2004. It is well settled that law is to be interpreted in a manner to make that workable without creating any absurdity or ambiguity. Therefore a shifted unit if dealt discriminately under Rule 10(1) of CENVAT credit Rules, 2004, use of the word shifts in the beginning part of the said sub-rule shall be otios. Therefore, for reduction of litigation, learned CDR may take up the matter with the Government for appropriate legislative measure in sub-rule (1) of Rule 10 of CENVAT Credit Rules, 2004 to achieve the legislative mandate of shifting of a factory for any internal, external or statutory reasons. - Decided in favour of appellant
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