2013 (10) TMI 21

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..... nging the order passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, dated 27-4-2011 [2011 (271) E.L.T. 565 (Tribunal)]. 2. Brief facts of the present case, inter alia, are that appellant had a factory in Faridabad and in the month of May, 2007 they shifted the fractory from Faridabad to Roorkee-Haridwar (Uttrakhand). The appellant did not clear the capital goods under the p .....

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..... ed 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 factory of the manufacturer where Cenvat Scheme is not applicable, seems to be justified. Therefore, there is no jurisdictional or legal err .....

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