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2018 (3) TMI 1050 - AT - Central ExciseTransfer of the unutilized accumulated CENVAT Credit - Rule 10 of the CCR - Held that: - Rule 10 permitted the assessee to transfer the available credit along with inputs and capital goods in stock at the factory at a new location. There is no requirement under the rule that the assessee can transfer credit corresponding to the availability of quantum of inputs - transfer of credit allowed - appeal dismissed - decided against Revenue.
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