TMI Blog2019 (7) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... opted Rule 3(5) of Cenvat Credit Rules 2004 for removal of its inputs from its old plant situated at Peenya to the new location at Lakkenahalli village. Further, the appellant has made a detailed entry for the goods shifted from old plant to the new plant duly in their inventory records to the satisfaction of the officer concerned under Rule 10(3) of Cenvat Credit Rules, 2004 for which the permission was accorded by the Assistant Commissioner. Time Limitation - HELD THAT:- The period of one year is not applicable in the present case because the invoices pertains to the year 2013 and during that relevant time, one year condition was not there in the Rules. Appeal allowed - decide din favor of appellant. - E/21016/2018-SM - Final Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear of issue of duty paying document under Rule 4 of Cenvat Credit Rules, 2004. Subsequently, show-cause notice was issued to the appellant for recovery of the said amount of ₹ 4,67,230/- (Rupees Four Lakhs Sixty Seven Thousand Two Hundred and Thirty only) along with interest and penalty. After following the due process, the Assistant Commissioner confirmed the demand along with interest and penalty. Aggrieved by the said order, appellant filed appeal before the Commissioner and the Commissioner (Appeals) reduced the demand from ₹ 4,67,230/- (Rupees Four Lakhs Sixty Seven Thousand Two Hundred and Thirty only) to ₹ 4,26,634/- (Rupees Four Lakhs Twenty Six Thousand Six Hundred and Thirty Four only) by dropping the cenvat rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... new unit at Lakkenahalli village. Further the Assistant Commissioner vide letter dated 05.05.2015 have given their permission in this regard and the letter has also been enclosed. He further submitted that the intimation to the Department is sufficient compliance and intent for removal of goods under Rule 3(5) of Cenvat Credit Rules 2004 and availment of cenvat under Rule 10 of Cenvat Credit Rules 2004. He also submitted that Assistant Commissioner has accorded the permission to transfer the cenvat credit to the new unit after verification as required under Rule 10(3) towards shifting of the inputs, work-in-progress and capital goods to the new unit. He further submitted that the appellant duly followed Rule 3(5) of Cenvat Credit Rules 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e considered as cenvat credit was recorded On this ground also it can be said that there is no delay in taking the credit impugned order set aside and appeal allowed: CESTAT [para 4] 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 in the present case the appellants have shifted their factory from Peenya to Lakkenahalli village and the same was done after proper intimation to the concerned jurisdictional office on 09.08.2013. The Assistant Commissioner vide letter dated 05.05.2015 has given the permission to transfer the cenvat credit to the new unit. Further I find that the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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