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2008 (9) TMI 329 - AT - Central ExciseCenvat – transfer of unit - whether the assessee is eligible for availing Cenvat credit on Inputs / Capital goods / Input services along with Education Cess lying unutilized in their books of accounts at their old factory premises on transfer of their unit to their new factory without transfer of any inputs, work-in-progress and Capital goods - The Commissioner (Appeals), after detailed examination, has noticed that there is no double benefit availed by the assesee and that they had reversed the credit with regard to the inputs and capital goods at the time of shifting and availed the same. – Benefit of credit is allowed at new premises.
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