TMI Blog2007 (7) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... s not correct and allowed transfer - Appeal No. E/88/2007 - F. O. No. 818/2007 & Misc. O. No. 584/2007 - Dated:- 3-7-2007 - [Order per : P.G. Chacko, Member (J)]. - The present application is for early disposal of the appeal. After hearing both sides, we are of the view that the appeal itself requires to be disposed of summarily. Accordingly, after allowing the application, we take up the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r on, the Assistant Commissioner of Central Excise at Pondicherry declined permission for transfer of the credit and the Commissioner (Appeals) sustained the decision of the lower authority. Hence the present appeal. 3. After considering the submissions of both sides, we note that the application for permission to transfer the credit was made under Rule 10 of the CENVAT Credit Rules, 2004. Sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... capital goods, on which credit has been availed are duly accounted for the satisfaction of the Deputy Commissioner/Assistant Commissioner of Central Excise. In the present case, it is not in dispute that the appellants shifted their plant and machinery from Pondicherry to Gujarat after obtaining the requisite permission from the departmental authorities. it is, again, not in dispute that there wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f inputs to the new site was not necessary for transfer of unutilized credit to the new unit. No case law to the contra has been cited by learned SDR. There is no case for the Revenue that the inputs on which the above credit had been availed were not duly accounted for by the appellants to the satisfaction of the jurisdictional Deputy/Assistant Commissioner of Central Excise at Pondicherry. Their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vour of the party. The lower authorities ought to have allowed transfer of the CENVAT credit in question to the sister unit of the appellants. 4. Learned consultant has also claimed interest on the amount of CENVAT credit. In this connection, he has relied on case law. But we have not found any such claim having been raised before any of the lower authorities. There is no claim of such relief ..... X X X X Extracts X X X X X X X X Extracts X X X X
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