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TMI Blog2018 (1) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... 4(2)(a) - invocation of Rule 4(2)(a) of Cenvat Credit Rules has no basis. Appeal allowed. - E/89771/14 - A/90996/2017 - Dated:- 29-11-2017 - Shri Raju, Member (Technical) Shri Prashant Patankar, Advocate for the appellant Shri Sanjay Hasija, Supdt. (AR) for the respondent ORDER Per: Raju This appeal has been filed by Laurel Wires Ltd. against demand of cenvat credit. 2. Ld. Counsel for the appellants pointed out that they have two units located at different places. They had availed 50% cenvat credit on certain goods in Unit-I. However, the said capital goods were transferred to Unit-2. At the time of transfer the appellants availed balance 50% in terms of 4(2)(a) of the Cenvat Credit Rules and reversed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2 had not started commercial production, no depreciation whatsoever in any asset was claimed. He pointed that since no depreciation whatsoever was claimed no other evidence was needed. 4. Ld. AR reiterates the impugned order. He argued that the Commissioner (Appeals) has not passed order on these issues specifically as the appellants had not challenged the contravention of Rule 3(5B), Rule 4(4) and Rule 9 and 10A of Cenvat Credit Rules 2004. He pointed that the grounds of appeal filed by the appellants before the Commissioner (Appeals) failed to challenge the Order-in-Original on this grounds. He pointed that vide 09.07.2014 the appellants had raised these issues before the Commissioner (Appeals) but in the absence of any grounds of app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... off fully or partially or where this provision for writing off is made. In absence of any assertion by the revenue, the said rule cannot be invoked to deny cenvat credit to the appellants. 8. The first proviso to Rule 4(2)(a) prescribes that appellants can avail credit of entire central excise duty on capital goods if the same are cleared in the same financial year. In the instant case, the capital goods were cleared from the factory in the same financial year therefore the appellants could have availed the entire credit on the capital goods. Revenue cannot prevent the appellants their availing the entire credit in view of proviso to Rule 4(2)(a). The appellants have, in their letter dated 09.07.2014 addressed to the Commissioner, clear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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