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TMI Blog2018 (7) TMI 1593X X X X Extracts X X X X X X X X Extracts X X X X ..... t been satisfied by the appellant. The findings of the lower authority is that the inputs/ capital goods on which credit has been availed as well as finished goods on which appellant is liable to pay duty were not available in the records of the Bagru Unit at the time of filing application for transfer (12/05/2012). But it is admitted by the appellant that the physical transfer preceded such application - the Department should have taken up the verification of the documents submitted by the appellant which appear to indicate clearly the stock position of various goods at the Bagru Unit at the time of its transfer. The documents evidencing the physical movement of such goods to the Manda Unit also have been submitted. Denial of transfe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd Ms. Ashmita Nayak, R.K. Ranjan, Ld. Counsel on behalf of the appellant as well as Shri K. Poddar on behalf of the Revenue. 3. The arguments advanced on behalf of the appellant are summarized below:- i. The appellant filed the application to the AC incharge of Manda Unit on 12/05/2012 intimating the transfer of entire assets and liabilities to the Manda Unit. However, prior to such intimation the assets were physically shifted on 01/05/2012 to the Manda Unit. Further she submits that all the relevant records called for by the Department regarding such transfer of inputs, capital goods etc were provided to the Departmental authorities. In response to letter from the Department, details such as Vehicle Number, LR Number etc., by which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cord of Bagru Unit at the time of application filed by them for transfer of Cenvat Credit. He also pointed out that the requirements of Rule 10 of the CCR 2004 has not been satisfied in the present case since the receipt and account of the inputs and capital goods on which credit has been availed and work in progress and finished goods could not be verified to satisfaction of the Jurisdictional Assistant Commissioner. Since the requirement of Rule 10(3) is not satisfied, he submitted that the appellant will not be entitled to the transfer of Cenvat Credit. Further, he also argued that the case laws relied on by the appellant were not relevant to the facts of the present case. 5. Heard both sides and perused the appeal records. 6. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... capital goods, on which credit has been availed of are duly accounted for to the satisfaction of the Deputy Commissioner of Central Excise or, as the case may be, the Assistant Commissioner of Central Excise. 7. A perusal of the above Rule revels that transfer of credit is permissible when factory is shifted from one site to another. Such transfer of Cenvat Credit will be allowable just to satisfy to Sub Rule 3 which satisfy that stock of input as such are in progress, or goods is also transferred along with factory to the new site. The Sub Rule further provides that such transfer is to be duly accounted to the situation of the Jurisdictional AC/DC. 8. A view of the Department is that the condition of the Sub-Rule 3 has not been sati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Department should have taken up the verification of the documents submitted by the appellant which appear to indicate clearly the stock position of various goods at the Bagru Unit at the time of its transfer. The documents evidencing the physical movement of such goods to the Manda Unit also have been submitted. 11. In view of the above I am of the view that the Department was not justified in denying such transfer of credit under Rule 10 of the CCR, 2004. The impugned order is set aside and the matter is remanded to the Original Authority for reconsideration of the claim for transfer of Cenvat Credit after verification of the documents submitted by the appellant and after giving an opportunity to the appellant to explain the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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