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TMI Blog2013 (11) TMI 1182X X X X Extracts X X X X X X X X Extracts X X X X ..... s is not the case for total waiver - The appellant directed to deposit an amount Rupees Twenty Five Thousand as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted. - Appeal No. 56832 of 2013 (SM) - - - Dated:- 17-6-2013 - Sh. Rakesh Kumar, J. For the Appellant: Shri Rajesh Kumar, Advocate f For the Respondent: Shri S.K. Panda, Authorized Representative (Jt. CDR) ORDER Per. Rakesh Kumar :- The appellant on 10/2/11 took over the factory of M/s National Cable Industries in the terms of their appellant s agreement with them. According to the appellant, at the time of taking over of the factory from its previous owner M/s National Cable Industries there was certain stoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ongwith stay application. 2. Heard both the sides in respect of stay application. 3. Shri Rajesh Kumar, Advocate, the learned Counsel for the appellant, pleaded that at the time of taking over the factory from its previous owner, the stock of inputs in respect of which the Cenvat credit, in question, had been taken by the previous owner, available and was reflected in their RG-23A register, that this aspect had been checked by the Inspector visiting in the factory for the purpose of giving registration, that prior permission of Assistant/Deputy Commissioner is not required for taking the Cenvat credit of this amount and in this regard he relies upon the Tribunal judgment in the case of Om Glass Works Pvt. Ltd. vs. CCE, Kanpur reported i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Cenvat Credit Rules is that at the time of change of ownership from one manufacturer to another manufacturer, the inputs and capital goods in respect of which the Cenvat credit have been availed by the previous owner, are also transferred to the new owner. Ongoing through the records I am of the prima facie view that there is no clear cut evidence on this point. In any case, this aspect can be examined only at the time of final hearing. Therefore, this is not the case for total waiver. The appellant are, therefore, directed to deposit an amount of Rs. 25,000/- (Rupees Twenty Five Thousand) within a period of four weeks from the date of this order. Compliance is to be reported on 22nd July, 2013. On deposit of this amount within the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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