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TMI Blog2011 (4) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... der provisions of Rule 10(3) of Cenvat Credit Rules, 2004 - Held that:- no transfer of credit is possible at all because the factory at Roorkee was not operating under Cenvat Scheme - That being the case provisions of Rule 10(3) cannot be applied in this case - This Rule cannot be read as a provision enabling removal of capital goods from one factory of a manufacturer to another factory of the manufacturer - Therefore the correct rule applicable was Rule 3(5). X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 10(3) of Cenvat Credit Rules. He relies on the following case laws in support of his arguments :- (1) Sunpack Vs. CCE, Pondicherry 2008 (223) EKT 96 (2) Pooja Forge Ltd. Vs. CCE, Faridabad 2006 (196) ELT 18 5. The ld. DR points out that Rule 10(3) is not a provision enabling removal of capital goods. The main provision under Rule 10 is in sub-rule (1) which deals, among other situations, with transfer of credit lying unutilised in one factory to another factory of the same manufacturer. The instant case there was no credit lying unutilised. Further if at all any credit was lying unutilised the Appellant could not have transferred the credit to the new factory because all products manufactured in the new factory were fully exempted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be allowed to transfer the CENVAT credit lying unutilized in his accounts to such transferred, sold, merged, leased or amalgamated business. (3) The transfer of the CENVAT credit under sub-rules (1) and (2) shall be allowed only if the stock of inputs as such or in process, or the capital goods is also transferred along with the factory or business premises to the new site or ownership and the inputs, or capital goods, on which credit has been availed of are duly accounted for to the satisfaction of the Deputy Commissioner of Central Excise or, as the case may be, the Assistant Commissioner of Central Excise. 8. It can be clearly seen that the main enabling provision under this Rule is in sub-rule (1) which talks of transfer of cre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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