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TMI Blog2014 (10) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... EMENT Per P.K. Das; 1. These applications are arising out of a common order and therefore, both are taken up together for disposal. 2. The relevant facts of the case, in brief, are that M/s.Tejas Networks Ltd., the applicants herein, are engaged in the manufacture of goods namely Multiplexers and Parts thereof classifiable under Chapter 85 of the First Schedule to the CETA'85 through their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... balance with one of his registered premises at the end of a quarter, to his other registered premises by - (ii) making an entry for such transfer in the documents maintained under rule 9; (ii) issuing a transfer challan containing registration number, name and address of the registered premises transferring the credit and receiving such credit, the amount of credit transferred and the particula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f records, we find that Rule 10A of CCR 2004 allowed transfer of unutilised cenvat credit of SAD lying in balance with one of the registered premises at the end of a quarter. Ld. Advocate on behalf of the applicant submits that there is no dispute on compliance of various conditions as stipulated in the said Rule. On the other hand, Ld. A.R on behalf of Revenue submits that Rule 10A was inserted i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and capital goods, cenvat credit taken and utilized. The particulars of such entry was not mentioned in the delivery challan issued in terms of Rule 10A (i) (ii). However, the adjudicating authority further observed that it is a procedural requirement which has not been complied. It is further observed that the dispute mainly revolves around the timing of the transfer and incorrect procedures foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terial period. There is some force in the submission of the Ld. Advocate that the words "at the end of a quarter" in the said Rules would apply from March 2012 quarter and there is no specific mention in the Rules that it would apply from June 2012. 8. In view of that, we find that the applicant has made out a strong prima facie case for waiver of predeposit of entire amount of duty along with in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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