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TMI Blog2004 (9) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : Jyoti Balasundaram, Vice-President]. The issue involved in this appeal relates to availment of Cenvat credit of duty paid on capital goods transferred from their factory at Pune to their factory at Noida after lapse of a few years. 2. On hearing both sides, we note that an identical issue for a different period in the case of the same assessee came up for consideration before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of Bill of Entry No. 2615, they had taken credit at Pune unit and they had thus reversed the credit taken by them at Noida. Thus as far as credit in respect of Bill of Entry No. 2615 is concerned, the appellants are not disputing the fact that credit was not admissible to them for Noida Unit and to this extent, the denial of Cenvat credit is upheld. In respect of other capital goods covere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have been brought on records also. Rule 57AE(1)(h) prescribes that invoice issued by a manufacturer of final products for clearance of inputs or capital goods as such as one of the duty paying documents on the basis of which Cenvat credit can be taken. No doubt this invoice is to be issued in respect of capital goods of which credit has been taken and is cleared as such to some other unit. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aken by the appellants at Pune. Secondly, in respect of Bill of Entry No. 2912, the appellants had taken part credit of Rs. 81,81,352/- which had been reversed by them in the month of July 1998 itself. According to the appellants, this credit relates to only 2 machines out of 5 machines imported by them under Bill of Entry No. 2912 and which were transferred in 1998 itself to Noida unit. Photocopy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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