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2014 (12) TMI 198 - CESTAT CHENNAIWaiver of pre depposit - Denial of CENVAT Credit - whether the applicant is eligible to avail unutilized CENVAT credit transferred by their Bangalore Unit under Rule 10 of the CENVAT Credit Rules, 2004 - Held that:- Adjudicating authority observed that the manufacturing factory at Bangalore was not shifted on account of change in ownership or on account of sale, merger, amalgamation, lease or transfer of the factory to a joint venture as well as there was no shifting of the said manufacturing activities at Bangalore to Pondicherry. We have seen that the Assistant Commissioner of Bangalore by letter dated 12.8.2009 rejected the request for permission to transfer of the unutilized credit. Similarly, the jurisdictional Assistant Commissioner at Pondicherry by letter dated 18.12.2009 rejected the request for availing the unutilized credit lying in the Bangalore unit. After going through the letters and the adjudication order, prima facie, we find that there is a dispute regarding the shifting of the factory from Bangalore to Pondicherry. Prima facie, as there was a dispute of the shifting of the factory and therefore the applicant failed to make out a strong prima facie case for waiver of predeposit of entire dues. - Partial stay granted.
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