Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 821 - AT - Central ExciseCENVAT credit - shifting of factory - removal of inputs - time limitation - Department has denied the benefit of cenvat credit by merely referring to the phrase ‘within one year from the date of issue of documents’ - Rule 10 of Cenvat Credit Rules 2004 - HELD THAT:- The appellants have shifted their factory from Peenya to Lakkenahalli village and the same was done after proper intimation to the concerned jurisdictional office on 09.08.2013. The Assistant Commissioner vide letter dated 05.05.2015 has given the permission to transfer the cenvat credit to the new unit. Further I find that the appellant has duly adopted Rule 3(5) of Cenvat Credit Rules 2004 for removal of its inputs from its old plant situated at Peenya to the new location at Lakkenahalli village. Further, the appellant has made a detailed entry for the goods shifted from old plant to the new plant duly in their inventory records to the satisfaction of the officer concerned under Rule 10(3) of Cenvat Credit Rules, 2004 for which the permission was accorded by the Assistant Commissioner. Time Limitation - HELD THAT:- The period of one year is not applicable in the present case because the invoices pertains to the year 2013 and during that relevant time, one year condition was not there in the Rules. Appeal allowed - decide din favor of appellant.
|