For transfer of Cenvat Credit rule 10 not stipulates shifting of factory to an altogether new site

CESTAT, NEW DELHI BENCH

Fabrico India (P.) Ltd.

Versus

Commissioner of Central Excise

FINAL ORDER NO. A/747/2012-EX (BR)

CENTRAL EXCISE APPEAL NO. 38 OF 2011

JUNE 27, 2012

ORDER

Ajit Bharihoke, President

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