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TMI Blog2006 (2) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... uctural Glazing Frames and were executing work contracts of erection on term key basis to various builders and developers. They had undertaken a project of Aluminium Anodized Structural Glazing Frames to M/s. Prasad Media Corporation Limited, Hyderabad. M/s. ECIE, Hyderabad procured duty paid inputs from their sister unit M/s. ECIE Pvt. Ltd, Bangalore and M/s. Impact Safety Glass Works (P) Limited, Bangalore and had discharged duty liability of Rs. 18,89,912/- and the entire contract. Even then they had an accumulated Cenvat credit of Rs. 13,29,749/- on the inputs, they pray for permission to transfer the unutilized Cenvat credit to their another unit at Bangalore, as they had no further projects at Hyderabad. The Dy. Commissioner in his sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Duty debited from PLA instead of availing of credit at the request of Department as a revenue collection drive-subsequently unutilized credit allowed to be transferred to another place, without transfer of inputs or manufactured goods - held that the assessee was entitled to use unutilized credit at the transferred place. 5. CCE, Noida v. D.S. Foods Ltd. - 2004 (173) E.L.T. 24 If the manufacturer of the final products shifts his factory to another site, the manufacturer shall be allowed to transfer the Cenvat credit lying unutilized in his account to such transferred place. 6. Orient Ceramics (P) Ltd., v. CCE -2001(130) E.L.T. 528 That words and phrases - 'Sale, Merger, Amalgamation or transfer' contemplated under the Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cited judgments clearly applies to the facts of the case. In the case of AAR AAY Products Pvt. Ltd. (supra), the Tribunal has held that credit is not to be denied when there is physically no stock of inputs at the old premises. In the case of Apco Industries Ltd. (supra) also the Tribunal has held that unutilized credit lying in RG 23A for first factory is required to be transferred to RG 23A of the second unit on transfer of plant and machinery of one factory of the appellant to another factory set up by the same unit. A similar view has been expressed by the Bombay High Court in the case of Castrol India Ltd., (supra), wherein it has been held that unutilized credit is required to be allowed to be transferred to another unit. A similar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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