TMI Blog2008 (7) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant. [Judgment per : K. Raviraja Pandian, J.]. - The Department has come up on appeal against Final Order No. 1139/2007, dated 7-9-2007 made by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as "CESTAT"), Southern Regional Bench, Chennai - 600 006. 2. The facts of the case are as follows : The second respondent is a manufacturer of polypropylene bags and tubing, thereof which is classified under Chapter 39 of the Central Excise Tariff Act and having its factory located at R.S. Nos. 91/6, 91/7, 91/12, Pondy-Cuddalore Main Road, Kirumampakkam, Pondicherry until 31-3-2004. With effect from 1-4-2004, the second respondent shifted its factory to C-52, PIPDIC Industrial Estate, Mettupalayam an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ranted the relief in favour of the second respondent and partly rejected on the ground of excess availment of credit. The second respondent filed an appeal before the CESTAT and the CESTAT allowed the appeal. The correctness of the said order is now canvassed by the Department by framing the following questions of law : "1. Whether the first respondent is right in law by passing an order contrary to the Rule 8 of the Cenvat Credit Rules, 2002 and the Board's circular No. 1/93-CX.8 dated 5-1-1993 (in file F. No. 263/9/92-CS.8)? 2. Whether the Hon'ble CESTAT ought to have dismissed the Petition itself as prima facie not maintainable being contrary to law?" 3. We heard the argument of the learned counsel appearing for the Department an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puts or the capital goods on which credit had been taken aye duly accounted for to the satisfaction of the Deputy Commissioner, Central Excise. 7. In the instant case, the second respondent has shifted the factory to the new site from Cuddalore to Pondicherry. The second respondent has transferred a quantity of 16548.12 kgs of inputs i.e., plastic granules and one capital goods i.e. automatic bag machine, which were the available inputs and capital goods to the new site, which has been found correct as per the verification report submitted by the two respective Range officers. The second respondent has informed the Deputy Commissioner about the shifting of the factory and on receipt of such information, the Deputy Commissioner directed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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