TMI Blog2012 (9) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... of place to mention here that in spite of sale of factory, appellant continued to hold Central Excise licence for manufacture of goods, which was surrendered only on 31-5-2005. The said fact along with the fact of filing of ER-1 returns and payment of duty on the final product make the appellant entitle to the availment and consequential utilisation of Modvat credit. As such I find no reasons to deny the credit to the appellant - Decided in favour of assessee. - E/1607/2009-SM(BR) - 1403/2012-SM(BR)(PB) - Dated:- 24-9-2012 - Ms. Archana Wadhwa, J. Shri Rajesh Mahna, Advocate, for the Appellant. Shri R.K. Mathur, DR, for the Respondent. ORDER The Tribunal s Final Order No. 204/2011/SM(BR), dated 22-3-2011 vide which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellant who were also filing regular ER-1 returns to their jurisdictional central excise office at Delhi. 4. On the above factual aspects, the appellant was issued a Show Cause Notice (SCN) alleging that as they have sold their factory premises on 2-11-2004, there was no occasion for them to carry out the manufacturing activity at the said premises. As such Cenvat credit of duty paid on the raw material so availed by them, is liable to be denied. The said SCN culminated into an order passed by Jt. Commissioner confirming demand of duty of Rs. 5,42,139/- and also imposing penalty of identical amount under Rule 15 of Cenvat Credit Rules, 2004 read with Section 11AC of Central Excise Rules, 2002. Apart from confirmation of interest, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion required to be decided in the present appeal is as to whether with the sale of factory w.e.f. 2-11-2004, the appellant can be said to have stopped its manufacturing activity. They have availed Cenvat credit on the raw material received by them. It is not the Revenue s case that the said raw material was non-duty paid. Further the appellant has sent the said raw material to their another unit M/s. Shree Ganesh Industries located in Bhiwadi. Evidence stands placed on record in terms of challans showing returns of the manufactured goods at Bhiwadi to the appellant s premises at Najafgarh, Delhi. The said challans clearly shows that the manufacturing has been done on behalf of appellant s unit located at Najafgarh on job work basis. Form- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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