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2008 (7) TMI 383 - HC - Central ExciseCenvat Credit – Transfer of Credit – Rule 10 – no input at the time of transfer – Held that - in this case, the input as such or in progress, has not available as the input has already been put to use, the same has been verified and the Deputy Commissioner of Central Excise satisfied about the genuineness of the same. In those circumstances of the case, we are of the view that the finding arrived at by the Tribunal is in accordance with the requirement of the statute and the interpretation of the provision by the Department that there must be a transfer of input even if it is not available is extraneous to the statutory provision – transfer of credit upheld.
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