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2018 (10) TMI 315 - AT - Central ExciseReversal of excess Credit availed u/r 14 of CCR - Penalty - Department entertained a view that the assessee has wrongly transferred the CENVAT credit to their new registration number - Held that:- The appellant had duly intimated to the Range Superintendent vide letter dated 16.7.2012 regarding shifting of their premises to the new premises and requested for cancellation of registration number as they have applied for new registration for the new premises - the department did not raise any objection and did not have any doubt regarding the shifting of the inputs and the capital goods to the new premises and during the audit, which was conducted on 15/16.11.2014, no objection was raised and further, the original authority after considering the factum of shifting to the new premises as well as the audit report found the transfer of credit valid. The appellant has availed the CENVAT credit in the returns of the new premises and there is no question of any diversion done by the appellant - there is no infirmity in the transfer of CENVAT credit to the new premises and the original authority after proper verification has allowed the claim of the appellant. Appeal allowed - decided in favor of appellant.
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