Transfer of the unutilized accumulated CENVAT Credit - Rule 10 ...
Transfer of CENVAT Credit Allowed u/r 10 Without Matching Credit to Available Inputs for Greater Flexibility.
March 22, 2018
Case Laws Central Excise AT
Transfer of the unutilized accumulated CENVAT Credit - Rule 10 of the CCR - 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 - AT
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