TMI Blog2018 (7) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... hat shifting can be done only after surrender of the registration of the transferred unit. Therefore, this condition was also unnecessarily imposed by the Adjudicating Authority. The Adjudicating Authority denied the credit transferred from Silvassa to Surat only on the ground which is not supported by any authority of law. At the same time, no verification of records of Silvassa and Surat was carried out by the Adjudicating Authority or the Jurisdictional Assistant Commissioner - In these circumstances, the Adjudicating Authority must get the records verified and thereafter pass a reasoned order. Appeal allowed by way of remand. - Appeal No. E/11411/2014-DB - ORDER No. A/11415/2018 - Dated:- 12-7-2018 - Mr. Ramesh Nair, Hon'bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of transfer of factory from Silvassa to Surat Unit was informed from time to time. Therefore, even though all these requirements is not prescribed, but, the appellant have taking precautionary measure and informed the department of their bonafide, therefore, there is no reason to deny the transfer of credit to their Surat Unit. He placed reliance on the judgement of this Tribunal in the case of Kirloskar Oil Engines Ltd. Vs. Commissioner of Central Excise, Kolhapur 2014 (304) ELT 317 (Tri.-Mumbai) and Kiran Pondy Chem Ltd. Vs. Commissioner of Central Excise, Coimbatore-2009 (239) ELT 192 (Tri.-Chennai). 3. On the other hand, Shri Sameer Chitkara, Ld. Additional Commissioner (AR) appearing on behalf of the Revenue reiterates the findi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Cenvat account of transferee unit and Cenvat account of transferee unit. Since, there is no requirement, the Adjudicating Authority imposing condition on the appellant that they should have taken prior permission is absolutely unwarranted. As regard the ground that the shifting was done before registration, the same is not the condition before transfer of unutilized credit. It is obvious that if any unit has to be transferred it can be transferred during the registration only and there is no mandatory requirement that shifting can be done only after surrender of the registration of the transferred unit. Therefore, this condition was also unnecessarily imposed by the Adjudicating Authority. We do not agree with the contention of the Adj ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
