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TMI Blog2006 (11) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... their new unit at Chengalpet. The amount of credit allowed to be so transferred is Rs. 37,23,609/-. 2. After examining the records, we note that the plant and machinery in the Bangalore unit was shifted to Chengalpet in August - September 1994. At that time, input-duty credit of Rs. 18,35,018/- was lying unutilized in RG23A Part II account of the Bangalore unit. Input-duty credits totalling to about Rs. 18.00 lakhs had, by then, been transferred from the Rajamundry unit of the appellants to the Bangalore unit. Thus the total input-duty credit lying unutilized in the Modvat account of the Bangalore unit, at the time of transfer of credit from that unit to the Chengalpet unit was Rs. 37,23,609/-. The Chengalpet unit took the credit and utili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd machinery of Bangalore to Chennai, in terms of Rule 57F(7) of the Central Excise Rules, 1944 applicable during the relevant period. Yours faithfully, Sd/- (VIDHYADHAR N.THETE) ASSISTANT COMMISSIONER" 4. Learned SDR submits that the objection of the department is not against the above transfer of credit from Bangalore to Chengalpet but against its utilization at Chengalpet. This submission is based on sub-rule (21) of Rule 57F of the Central Excise Rules, 1944, which reads as under :- "(21) The credit under sub-rule (20) shall be allowed only if the stock of inputs as such or in process is also transferred along with the factory to the new site or ownership and the inputs on which credit has been availed of are dul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Single Members of this Tribunal, cited before us by learned Counsel, which are as follows :- (i) Aar Aay Products Pvt. Ltd. v. CCP, New Delhi - 2003 (157) E.L.T. 40 (Tri.-Del.) (ii) Final Order No. 386/05 dated 4-3-2005 [2005 (191) E.L.T. 660 (T)] in Appeal No. E/1061/2003/MAS [Commissioner of Central Excise v. Dr. Reddy's Laboratories Ltd.] 5. In the case of Aar Aay Products Pvt. Ltd. (supra), a factory was shifted from one place to another and, on that ground, transfer of input-duty credit was allowed though there was no physical stock of inputs at the old premises at the time of transfer. In the case of Dr. Reddy's Laboratories Ltd. (supra), transfer of input credit was allowed from the Modvat account of M/s. American ..... X X X X Extracts X X X X X X X X Extracts X X X X
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