9911796707
TMI Blog2018 (5) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... icult to appreciate the contention of the Revenue that even if the Makarpura unit is no more in existence and closed down its business, but the outstanding customs dues for the past period could be recoverable but the differential duty cannot be admissible to the successor unit of the same company at Atladara. Credit allowed - appeal allowed - decided in favor of appellant. - E/11662/2015 - A/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011. The appellant paid duty amounting to ₹ 14,68,475/- and ₹ 63,500/-with interest as demanded by the J CH, Customs, Mumbai for the past period, when the appellant had earlier imported duty free materials at their previous Head Office at Makarpura. After payment of the said amount, the appellant had availed credit of ₹ 47,516/- paid against Challan dt 08.08.2011 on 20.8.2011 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities below has misunderstood and misinterpreted the facts of the case, and wrongly applied Rule 10 of the Cenvat Credit Rules 2004. It is his contention that Makarpura unit was closed way back on 26.10.2010 and the registration was surrendered on 02.02.2011. After transferring all assets and liabilities of Makarpura unit in favour of Atladra unit, both the units merged and being under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Head Office was initially situated closed down on 26.10.2010 and surrendered its registration on 2.2.2011 after shifting the office to their new unit at Atladra. No doubt, at the time of shifting of the factory from Makarpura, whatever credit lying in balance had been transferred to the Atladara unit, but liability later discharged on August 2011 and November 2011 for imports made in the past by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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