2009 (6) TMI 462

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....ndent. ORDER 1. Heard both sides and perused the records. 2. The relevant facts of the case, in brief, are that the appellants are engaged in the manufacture of PU Foam. In the month of October, 2001, they closed down their unit and shifted to another place and obtained new registration certificate dated 30-10-2001 for manufacturing of the excisable goods. They removed the inputs and fini....

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....tral Excise to transfer the credit under rule 8 of the Cenvat Credit Rules. No communication was made. Hence they re-credited the amount suo motu in their RG-23A Part-II Account on 4-8-2005. Hence, a show-cause notice dated 4-8-2006 was issued proposing to recover the said amount as they have taken the credit suo motu. The Original Authority confirmed the demand of wrongly availed Cenvat credit of....