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2013 (11) TMI 1182 - CESTAT NEW DELHITransfer of Credit under Rule 10 of Cenvat credit Rules – Waiver of Pre-deposit - the appellant took the Cenvat credit of that amount in their RG-23A account after the new registration was issued to them – Held that:- The condition of transfer of credit under Rule 10 of the Cenvat Credit Rules is that at the time of change of ownership from one manufacturer to another manufacturer, the inputs and capital goods in respect of which the Cenvat credit have been availed by the previous owner, are also transferred to the new owner - Prima facie there is no clear cut evidence on this point - this aspect can be examined only at the time of final hearing - this is not the case for total waiver - The appellant directed to deposit an amount Rupees Twenty Five Thousand as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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