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2015 (10) TMI 1802 - AT - Central ExciseTransfer of credit due to change in ownership - Rule 10 of CCR - denial of Cenvat Credit lying unutilized - allegation is that the appellant has taken the credit without permission - Held that:- As per rule 10 (3) of the Cenvat Credit Rules 2004 there is no requirement to take prior 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 by the tribunal in the case the Om Glass Works Pvt. Ltd. (2012 (9) TMI 530 - CESTAT, NEW DELHI), I hold that Cenvat Credit is available to the appellant. - Decided in favour of assessee.
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