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2013 (10) TMI 21 - HC - Central ExciseTransfer of Cenvat Credit on transfer of capital goods - Rule 10 - Reversal of CENVAT Credit - Revenue was of the view that the appellant did not clear the capital goods under the provisions of Rule 3(5) of the Cenvat Credit Rules, 2004 by reversing applicable Cenvat credit – Held that:- Since factory at Roorkee was not operating under Cenvat Scheme, therefore, finding of the learned Tribunal that in the present case no transfer of credit was possible because the factory at Roorkee was not operating under Cenvat Scheme - Rule 10 cannot be read as a provision enabling removal of capital goods from one factory of a manufacturer to another factory of the manufacturer where Cenvat Scheme was not applicable, seems to be justified - Therefore, there was no jurisdictional or legal error in the order. - Decided against the assessee.
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