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TMI Blog2013 (2) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... s will result in denial of credit already available with them Rule 10 of CCR, 2004, which allows a manufacturer of excisable goods to transfer all the assets and liabilities to their new place of shifting. There is no dispute that inputs as also capital goods and final products were shifted from the old address to new address, denial of credit is not justified. In favour of assessee - 1879-188 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uest was accepted by the Revenue and their registration certificate was amended with new address on 1.5.2009. 2. The appellants were issued two show cause notice. First show cause notice dated 9.2.2010 proposed to deny the Cenvat credit of Rs.1,05,345/- involved in the inputs and capital goods shifted from the earlier address to the subsequent address. The notice also proposed recovery of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n order passed by the lower authorities confirming demands and imposing penalties. The order of the original adjudicating authority was upheld by Commissioner (Appeals). Hence, the present appeal. 4. After hearing both the sides.I find that there is no dispute about the fact that the appellants factory was shifted from C-54, Mayapuri Industrial Area, Phase II, New Delhi to E-174, Mayapuri Indust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration. Change of address will not result in denial of credit already available with them. For the above proposition they have referred to Rule 10 of Cenvat Credit Rules,2004, which allows a manufacturer of excisable goods to transfer all the assets and liabilities to their new place of shifting. Inasmuch in the present case, I find that there is no dispute that inputs as also capital goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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