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TMI Blog2013 (4) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... case that the raw material belonging to the earlier manufacturing unit M/s. Auto Tube has been cleared by them to some outside person. Presuming that there was no stock of raw material lying with M/s. Auto Tube even then the benefit of transfer of Cenvat credit would be available to the appellant. The Hon’ble High Court in the case of Commissioner of Central Excise, Pondicherry v. CESTAT [2009 (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsfer of duty balance lying in the Cenvat A/c of M/s. Auto Tube by submitting that the stock of indigenous raw material, machinery, spares of machinery along with finished goods scrap waste belonging to Auto Tube also be allowed to be transferred to them. Subsequently vide their letter dated 5-5-2009 addressed to Deputy Commissioner, the appellants enclosed a statement showing balance of stock a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... envat credit of Rs. 62,867.62 on the ground that as the raw material does not get transferred, the appellant is not entitled to the transfer of Modvat credit. The SCN culminated into an order passed by original adjudicating authority and upheld by Commissioner (Appeals). 4. The transfer of Cenvat credit is sought by the appellants in terms of the provisions of Rule 10. Rule 10 allows a manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... process to their factory along with transfer of capital goods. Such permission was granted by Asstt. Commissioner vide his letter dated 18-8-2009. Even in the subsequent letter dated 11-9-2009, there is no averment to the effect that the stock of raw material does not get transferred. As such I find no reasons to deny the transfer of Cenvat credit. 6. In any case, I note that it is not the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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