TMI Blog2015 (10) TMI 1802X X X X Extracts X X X X X X X X Extracts X X X X ..... permission to take Cenvat Credit from the concerned authorities but credit is available to the assessee on being satisfied by the authorities that credit has been taken correctly. As the appellant has taken the credit and informed to the department they filed the ER return regularly and same has been accepted by the department, therefore question of taking any permission does not arise. - as held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was effective from 01.12.2012 and sought registration in their name. Thereafter, the concerned inspector visited the factory their name. Thereafter, the concerned inspector visited the factory of the appellant on 11.04.2011 and verified the rewords and granted registration. After obtaining registration appellant filed their regular ER-1 returns showing that Cenvat Credit lying in the accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isited their factory and verified the said evidence. He further submits that letter dated 05.03.2012 may be treated as to seek permission to take the credit which they have already taken. He further submits that rule 10(3) of the Cenvat Credit Rules 2004 does not speak anything about to take permission prior to availment of credit. Therefore the allegation that the appellant has taken the credit w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of inputs as such or in process, or the capital goods is also transferred along with the factory or business premises to the new site or ownership and the inputs, or 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. As per the said p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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