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TMI Blog2018 (7) TMI 1593X X X X Extracts X X X X X X X X Extracts X X X X ..... Industrial Area, District-Jaipur. Consequent upon such transfer, the appellant transferred the Cenvat Credits available in the books of Bagru Unit to that of the Manda Unit. The Department formed the opinion that such transfer of the Cenvat Credits in terms of Rule 10 of the Cenvat Credit Rules, 2004 is not permissible since the appellant has failed to comply with conditions of the said Rule. Accordingly, show cause notice dated 05/02/2013 was issued and both the authorities below came to the concurrent findings that the Cenvat Credit transferred to Manda Unit is to be disallowed. Aggrieved by such finding, the present appeal has been filed. 2. With the above background heard Ms. Ashmita Nayak, R.K. Ranjan, Ld. Counsel on behalf of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Unit. The Rule 10 of the Cenvat Credit Rules, 2004 does not contemplate a prior permission of the departmental authorities before such transfer, she argued that a denial of the transfer of Cenvat Credits was not proper. v. She also relied on Fabrico (India) Pvt. Ltd. V/s Commissioner 2012 (284) ELT 69 (Tri.-Del) & Guru Containers V/s Commissioner 2013 (298) ELT 639 (Tri.-Del). 4. The Ld. DR justified the impugned order. He brought to notice the finding of the Commissioner (Appeals) that the duty paid inputs and capital goods on which credit has been availed, work in progress and finished goods on which assesee was liable to pay duty were not available in the record of Bagru Unit at the time of application filed by them for transfer of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory is transferred on account of change in ownership 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, merger, leased or amalgamated factory. The Transfer of the CENVAT credit under sub-rules (1) and (2) shall be allowed only if the stock of inputs as such or in process, or the capital goods is also transferred along with the factory or business premises to the new site or ownership and the inputs, or capital goods, on which credit has been availed of are duly accounted for to the satisfact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating even the Lorry numbers. It is the submission of the appellant in the appeal that these documents clearly evidence the movement of the goods from Bagru to Manda but the Department has not bothered to verify such documents. 10. The findings of the lower authority is that the inputs/ capital goods on which credit has been availed as well as finished goods on which appellant is liable to pay duty were not available in the records of the Bagru Unit at the time of filing application for transfer (12/05/2012). But it is admitted by the appellant that the physical transfer preceded such application. Under the circumstances, I am of the view that the Department should have taken up the verification of the documents submitted by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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