2006 (2) TMI 9

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..... lore. Further facts of the case are that M/s. ECIE, Hyderabad were manufacturers of Aluminium Anodized Structural Glazing Frames and were executing work contracts of erection on term key basis to various builders and developers. They had undertaken a project of Aluminium Anodized Structural Glazing Frames to M/s. Prasad Media Corporation Limited, Hyderabad. M/s. ECIE, Hyderabad procured duty paid inputs from their sister unit M/s. ECIE Pvt. Ltd, Bangalore and M/s. Impact Safety Glass Works (P) Limited, Bangalore and had discharged duty liability of ₹ 18,89,912/- and the entire contract. Even then they had an accumulated Cenvat credit of ₹ 13,29,749/- on the inputs, they pray for permission to transfer the unutilized Cenvat credi .....

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..... s Corporation Ltd . - 1999 (106) E.L.T. 543 Transfer of unutilized credit from one registered factory to another in case of change of ownership resulting from merger, amalgamation/transfer etc., permissible. 4. Castrol India Ltd . v. UOI - 2003 (154) E.L.T. 19 Duty debited from PLA instead of availing of credit at the request of Department as a revenue collection drive-subsequently unutilized credit allowed to be transferred to another place, without transfer of inputs or manufactured goods - held that the assessee was entitled to use unutilized credit at the transferred place. 5. CCE, Noida v. D.S. Foods Ltd . - 2004 (173) E.L.T. .....

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..... nit. The units at Hyderabad and Bangalore are managed by the same unit under common management. The duty payment is made by the same assessee. The shifting of the machinery from the Hyderabad Unit on closure of work to the Bangalore unit with bag and baggage has to be considered as shifting of factory. The submissions raised by learned SDR that the unit at Hyderabad was closed and they are not entitled to seek the transfer of credit, is not correct. The cited judgments clearly applies to the facts of the case. In the case of AAR AAY Products Pvt. Ltd. (supra), the Tribunal has held that credit is not to be denied when there is physically no stock of inputs at the old premises. In the case of Apco Industries Ltd. (supra) also the Tribunal ha .....

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