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2018 (7) TMI 1593 - AT - Central ExciseTransfer of CENVAT Credit to other unit - Rule 10 of CCR - denial on the ground that the appellant has failed to comply with conditions of the said Rule - Held that:- The transfer of credit is permissible when factory is shifted from one site to another. Such transfer of Cenvat Credit will be allowable just to satisfy to Sub Rule 3 which satisfy that stock of input as such are in progress, or goods is also transferred along with factory to the new site. The Sub Rule further provides that such transfer is to be duly accounted to the situation of the Jurisdictional AC/DC. - A view of the Department is that the condition of the Sub-Rule 3 has not been satisfied by the appellant. The findings of the lower authority is that the inputs/ capital goods on which credit has been availed as well as finished goods on which appellant is liable to pay duty were not available in the records of the Bagru Unit at the time of filing application for transfer (12/05/2012). But it is admitted by the appellant that the physical transfer preceded such application - the Department should have taken up the verification of the documents submitted by the appellant which appear to indicate clearly the stock position of various goods at the Bagru Unit at the time of its transfer. The documents evidencing the physical movement of such goods to the Manda Unit also have been submitted. Denial of transfer of credit not justified - matter is remanded to the Original Authority for reconsideration of the claim for transfer of Cenvat Credit after verification of the documents - appeal allowed by way of remand.
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