2007 (8) TMI 118

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..... he ownership - Held that the contention was not correct and transfer of credit is valid - E/3003/2005-SM - 1305/2007-SM(BR)(PB) - Dated:- 9-8-2007 - [Order per] - Revenue filed this appeal against the impugned order. 2. The issue involved in the present case is transfer of credit from Udaipur plant of M/s. Mewar Bottling Co. (P) Ltd. to Kaladera Plant of the respondent at Udaipur. 3. .....

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..... and the Assistant Commissioner of Central Excise Division, Udaipur has accepted these facts and accordingly allowed the transfer of unutilized credit balance to M/s. Hindustan Coca-Cola Beverages (P) Ltd.. The adjudicating authority has also mentioned these facts in the impugned order; thus, I hold that there is no contravention of Rule 8 of the Certvat Credit Rules, 2002. The credit was allowed t .....

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