9911796707
TMI Blog2012 (8) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent company being only a submission in support of the impugned order, it is being disposed of as such. 3. Heard both sides and perused the records. 4. The issue involved in this case is regarding the eligibility of the respondent herein to avail the cenvat credit which has been reversed by them during the period when they were DTA and subsequently clubbed together to form and function as a one single unit. 5. Ld. departmental representative would assail the order and submit that the grounds of appeal may be read, the relevant grounds are reproduced. 1. The unit II had, on their own, reversed the credit by debiting Rs.7,26,645/- from their Cenvat Credit balance. If subsequently they felt that it was wrong ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for such a transfer . 3. It is further submitted that had this amount of Cenvat credit been available as balance in the accounts of Unit II at the time of merger, even then the transfer of credit would have been permitted only if the particular inputs (on which the credit has been availed) were available with the Unit and accounted for, to the satisfaction of the jurisdictional Deputy Commissioner. Any unutilized credit lying in balance, not within the ambit of sub rule (3) of Rule 10 of Cenvat Credit Rules, 2004, would have lapsed. 4. It is further submitted that this is a case where the claimant Unit reversed the credit on their own, raised debit note on the Supplier and received an amount equal to the duty reversed. By r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity has recorded the following findings: 7. It can be seen from the above reproduced finding that the factually there is no dispute to the issue that the credit if it is allowed to DTA unit will be the very same unit i.e. Kiri Dyes and Chemicals Ltd. The identity of the assessee did not change and is merely the clubbing the unit No.1 & 2 together and the assessee remains the same and function from the same premises as a unit. I agree and concur with the views taken by the ld. Commissioner (Appeals) that in the facts of this case, the provisions of Rule 10 of Cenvat Credit Rules, 2004 would not be applicable. It is also fact that the entire controversy rose before September 2009. All these facts, on reproduction of the grounds of ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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