TMI Blog2018 (3) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. 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. - Appeal No. E/576/09 - ORDER NO. A/85473/2018 - Dated:- 26-2-2018 - MRS. ARCHANA WADHWA, MMBER (JUDICIAL) AND RAJU, MEMBERE (TECHNICAL) Shri H.M. Dixit, Asstt. Commissioner (AR), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hip of the factory and rejected the balance claim of around ₹ 58 lakhs. 3. The Commissioner (Appeals), on appeal, referred to the provisions of Rule 10 of the CENVAT Credit Rules, which allows the transfer of the unutilized accumulated CENVAT Credit and held in favour of the assessee. Hence, the present appeal by the Revenue. 4. Learned AR appearing for the Revenue contends that inasmu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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