TMI Blog2017 (9) TMI 1434X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat Credit lying unutilized in his accounts - the Adjudicating Authority examined the transfer of credit in details as permitted under Rule 10 of the Cenvat Credit Rules, 2004. The appellant categorically contended that they have not availed any credit on capital goods as revealed from the records. Therefore, the allegation against the appellant is without any substance - appeal allowed - decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dropped the proceedings. Revenue filed appeal before the Commissioner (Appeals). By the impugned order, Commissioner (Appeals) allowed the appeal of the Revenue and set-aside the Adjudication order. 2. Heard both sides and perused the appeal record. 3. It appears from the record that on 12.01.2005, Unit No.-I was shifted to Unit-II. By letter dated 10.01.2005, the Unit No.I informed the juri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ip or on account of sale, merger, amalgamation, lease or transfer of the factory to a joint venture with the specific provision for transfer of liabilities of such factory, then, the manufacturer shall be allowed to transfer the CENVAT credit lying unutilized in his accounts to such transferred, sold, merged, leased or amalgamated factory. On plain reading of Rule 10(1) of Cenvat Credit Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of credit after examining the records which was not categorically disputed by the Revenue. Hence, the findings of the Commissioner (Appeals) have no force. The Hon ble Supreme Court in the case of Commissioner of Customs Vs. Auto Ignition Ltd. [2008(226) E.L.T. 14(S.C.)] observed that onus of proof on availment of credit by the assessee is on the Revenue. 4. In view of the above discussio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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