CENVAT Credit - capital goods - case of department is that since the appellant has transferred the...

CENVAT Credit - capital goods - case of department is that since the appellant has transferred the credit from Mumbai to Surat the same is not eligible to them on the ground that they have not complied with the provision of Rule 10(2) of Cenvat Credit Rules, 2004 - In the present case even though the appellant have taken registration in Surat but there is no transfer of business on account of change in ownership the registration taken in Surat is by the appellant themselves. Therefore, Rule 10(2..... .....

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