TMI BlogCENVAT Credit - transfer of credit - case of petitioner is that there is only one factory and one office...CENVAT Credit - transfer of credit - case of petitioner is that there is only one factory and one office there is no need for registration of ISD - - It is seen that appellant has claimed they have only one manufacturing unit. Revenue has not produced any evidence otherwise. In these circumstances there is no need of ISD Registration. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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