2013 (10) TMI 21

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pplicable Cenvat credit – Held that:- Since factory at Roorkee was not operating under Cenvat Scheme, therefore, finding of the learned Tribunal that in the present case no transfer of credit was possible because the factory at Roorkee was not operating under Cenvat Scheme - Rule 10 cannot be read as a provision enabling removal of capital goods from one factory of a manufacturer to another factor .....

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 Cenvat Credit Rules, 2004 (for brevity the Rules ) by reversing applicable Cenvat credit. Therefore, show-cause notice was issued demanding of amount as per Rule 3(5) of the Rules. 3. Mr. Surjeet Bhadu, learned counsel for the appellant, has argued that as per Rule 10 of the Rules, appellant is entitled for Cenvat credit on account of shifting of entire unit from Faridabad (Haryana) to Ro .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X