2013 (9) TMI 814

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... shifting of units from one site to another site and also the occasions of merger/amalgamation/lease or transfer of the factory to a joint venture permitting Cenvat credit to be utilised. In between these two situations, we notice both the situations appearing in law have their own independent existence and speak for themselves. Ld. DR argues that the factory as a whole need to be shifted. This ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f the Appeal folder). The Cenvat credit which remained unutilised in the account of the second unit was brought to record of the first unit for availment thereof. There was nothing mala fide on the part of the Appellant to avail the Cenvat credit because there was intimation of transfer of Cenvat credit given by the Appellant as above. He also submits that there are two decisions of the Tribunal i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dit. 3. We have heard the matter and looked the evidence relied by each other at this interim stage. When Rule 10 was invoked, we have perused the legislative intent appearing in Rule 10(1) of the Cenvat Credit Rules, 2004 dealing with the cases of shifting of units from one site to another site and also the occasions of merger/amalgamation/lease or transfer of the factory to a joint venture per .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X