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2022 (11) TMI 857 - AT - Central ExciseUtilization of carried forward CENVAT Credit - case of the department is that the credit which was carried forward should be lapsed and the same could not have been utilized for the payment of duty - transfer of unutilized credit from one unit to another - HELD THAT:- Reliance placed in the case of M/S MOHIT INDUSTRIES LTD VERSUS COMMISSIONERS OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX-SURAT-II (APPEAL) [2015 (10) TMI 1652 - CESTAT AHMEDABAD] where it was held that The appellant in the grounds of appeal stated before the Commissioner (Appeals) they have maintained records separately against the exempted as well as dutiable finished goods. This fact was not seriously disputed by the Commissioner (Appeals). Thus, it has been settled that the appellant is entitled to utilize the credit which was carried forward as on 09.07.2004 and it was also settled that the transfer of credit from the silvassa unit to surat unit is correct and legal - since both the issue have been settled in favour of the appellant, the demand in the present impugned orders shall not sustain. Appeal allowed.
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