TMI Blog2018 (10) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... as conducted on 15/16.11.2014, no objection was raised and further, the original authority after considering the factum of shifting to the new premises as well as the audit report found the transfer of credit valid. The appellant has availed the CENVAT credit in the returns of the new premises and there is no question of any diversion done by the appellant - there is no infirmity in the transfer of CENVAT credit to the new premises and the original authority after proper verification has allowed the claim of the appellant. Appeal allowed - decided in favor of appellant. - E/20029/2018-SM - 21484/2018 - Dated:- 1-10-2018 - Mr. S.S Garg, Judicial Member For the Appellant : Mr. Rajesh Kumar, CA For the Respondent : Mr. K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wrongly transferred the CENVAT credit to their new registration number. Accordingly, a show-cause notice was issued and after following the due process, the adjudicating authority vide order dated 15.2.2016 dropped the proceedings and allowed the credit by holding that they had intimated about shifting the factory to their erstwhile jurisdictional officers on 16.7.2012 and the assessee s letter was duly acknowledged by the Range Superintendent on 17.7.2012. Aggrieved by the said order, the Revenue filed an appeal before the Commissioner (A) on the ground that the adjudicating authority has taken the decision based on the assessee s letter dated 17.7.2012 which merely states the intention of the assessee to shift the factory and no sufficie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it in February 2014 ER-1 returns. He further submitted that the records of the new premises and the availment of transport credit was verified in audit conducted for the period August 2012 to November 2014 and no objection was raised. 4. On the other hand, the learned AR defended the impugned order. 5. After considering the submissions of both the parties and perusal of the material on record, I find that the appellant had duly intimated to the Range Superintendent vide letter dated 16.7.2012 regarding shifting of their premises to the new premises and requested for cancellation of registration number as they have applied for new registration for the new premises. Further, I find that the department did not raise any objection an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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