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2013 (2) TMI 166 - CESTAT NEW DELHIDenial of CENVAT Credit - Transfer of CENVAT Credit - Rule 10 of CCR, 2004 - Shifting of factory - Intimation to their jurisdictional proper officer on 13.4.2009 - Registration certificate was amended with new address on 1.5.2009 - Whether change of address will result in denial of credit already available with them Rule 10 of CCR, 2004, which allows a manufacturer of excisable goods to transfer all the assets and liabilities to their new place of shifting. There is no dispute that inputs as also capital goods and final products were shifted from the old address to new address, denial of credit is not justified. In favour of assessee
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