TMI Blog2010 (4) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... storage to sister unit without prior permission from excise authorities. Held that - Assessee's contention that such removal did not require prior permission as removal to be treated under Rule 4(5) of Cenvat Credit Rules, 2004 which does not require prior permission as removal to be treated under Rule 4(5) of Cenvat Rules, 2004 which does not require prior permission, not correct. However penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod of 180 days. However, he has confirmed interest on CENVAT credit availed by the assessee which is attributable to each consignment covered under each outward delivery challan from the date of their dispatch from unit I to Unit II upto the date of receipt of the unit 1, and has also imposed penalty under Rule 15(1) of the Cenvat Credit Rules, 2004. 3. I find merit in the submission of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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