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2008 (9) TMI 329

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..... e time of shifting and availed the same. – Benefit of credit is allowed at new premises. - E/198/2008 - 1078/2008 - Dated:- 17-9-2008 - Dr. S.L. Peeran, Member (J) Shri V.P.C. Rao, SDR, for the Appellant. Shri S. Raghu, Advocate, for the Respondent. [Order (Oral)].- The Revenue is aggrieved with the Order-in-Appeal No.116/2007-CE, dated 7-12-2007 by which the Commissioner (Appeals) has set aside the Order-in-Original No. 01/2007 dated 19-2-2007 passed by the Deputy Commissioner of Central Excise upholding the assessee's action of availing the Cenvat credit in respect of unutilized credit lying in the factory on the shifting of the Capital Goods and inputs to the new premises. The allegation in paragraph 4 of the Show Cause N .....

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..... llant is rightly eligible for the transfer of the balance to the new premises. For such transfers, no specific permission is needed from the department. The appellant pleads that the findings of the lower authority that there is double benefit is misplaced and is against the facts and does not sustain. Accordingly, I pass the following order: ORDER I set aside the impugned order No. 01/2007 dated 10-2-2007 passed by the Deputy Commissioner of Central Excise, Kengeri division, Bangalore and allow the appeal with consequential relief, if any." The Revenue is aggrieved with this order and their submission is that the assessee cannot avail the Cenvat credit in respect of unutilized credit lying in the factory before/after the inputs and .....

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..... ioner having jurisdiction over old unit are eligible to avail the benefit and at the new unit. He submits that the case-law relied by the SDR is not relevant to the facts of the present case as in that case, the assessee has taken suo motu refund by debiting in the PLA account on the plea that duty was paid under protest. 4. I have carefully considered the submissions and I notice that the facts required for consideration in this case is as stated in para 4 of the Show Cause Notice, which is already extracted supra. The question for consideration is already framed in para 4 of the said Show Cause Notice inasmuch as whether the assessee is eligible for availing Cenvat credit on Inputs/Capital goods/Input services along with Education Ces .....

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