TMI Blog2004 (7) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... dvat credit on inputs received for use in manufacture of PVC Battery Separator and PVC Compounds. They set up another factory at village Wamaj Kadi for manufacture of Glass Fibre Battery Separators. They decided to shift the plant and machinery of Kalol factory to Wamaj and sent a letter dated 16-12-97 to the Commissioner seeking for permission to transfer the unutilised Modvat credit of Rs. 65,01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal. 3. After hearing both sides and considering the issues, it is found :- (a) Rules 57F(20) and (21), which are applicable, at the relevant time read as - "(20) On an application made by a manufacturer of the final products, the Commissioner may, subject to such conditions and limitations as he may impose, permit a manufacturer having credit in his account in Form RG 23A maintaine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the case of the N.K. Chemical Industries - 1998 (100) E.L.T. 495 was a decision passed by Rules 57F(6) as it stood at the material time and that rule is not applicable in this case. Therefore the decision of the ld. single member cannot be applied in this case. (c) The plain reading of Rule 57F (20) and (21) indicates that the transfer of the credit in the Account in RG 23A main ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be upheld. The contention of the ld. Advocate for the appellant, that sale merger/amalga-mation of transfer contemplating in Rules 57A (20)/(21) and 57S(5)/(6) of Central Excise Rules, 1944 are not sale merger/amalga-mation etc. of a Company but relating to a factory and in this connection reliance on the case of Orient Ceramics (P) Ltd. v. CCE - 2001 (130) E.L.T. 520 in Para 12 is well fou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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