CENVAT Credit Transfer Valid for Home Consumption: Single Registration Allowed Inter-Unit Use (Apr 2005-Sep 2009.

CENVAT credit - inter unit transfer of credit - assessee rightly utilized the Cenvat Credit transferred by DT units, for clearance of the goods for home consumption during the period April 2005 to Sept. 2009 as the Assessee was holding single registration certificate during the said material period - AT .....

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