2007 (7) TMI 53

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..... l. After hearing both sides, we are of the view that the appeal itself requires to be disposed of summarily. Accordingly, after allowing the application, we take up the appeal. 2. The appeal is against denial of permission, by the lower authorities to the appellants, for transfer of unutilized CENVAT credit to the appellant's Gujarat Unit. The appellant's unit at Pondicherry was wound-up and the .....

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..... ering the submissions of both sides, we note that the application for permission to transfer the credit was made under Rule 10 of the CENVAT Credit Rules, 2004. Sub-rule (1) of Rule 10 is as under: "If a manufacturer of the final product shifts his factory to another site or the factory is transferred on account of change in ownership or on account of sale, merger, amalgamation, lease or transfe .....

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..... t and machinery from Pondicherry to Gujarat after obtaining the requisite permission from the departmental authorities. it is, again, not in dispute that there was no stock of inputs as such or in process at the time of this shifting of factory. However, at that time, there was unutilized input-duty credit to the extent of over 33 lakhs in the relevant CENVAT account of the appellant's Pondicherry .....

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..... ed were not duly accounted for by the appellants to the satisfaction of the jurisdictional Deputy/Assistant Commissioner of Central Excise at Pondicherry. Their only case is that there was no transfer of inputs as such or inputs in process along with capital goods to the Gujarat Unit. This argument belies logic inasmuch as it would mean that transfer of a factory from one site to another is not pe .....

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..... , he has relied on case law. But we have not found any such claim having been raised before any of the lower authorities. There is no claim of such relief in the appeal memorandum, before us, either. Hence the claim for interest cannot be entertained. 5. For the reasons already recorded, we set aside the impugned order and allow this appeal. (Dictated and pronounced in open Court)
Case laws, .....

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