2005 (5) TMI 364

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....or the Respondent. [Order]. - The appellants shifted their factory from Coimbatore to Pollachi and, by letter dated 29-1-1997, requested the Assistant Commissioner of Central Excise, Coimbatore for permission to transfer their unutilised Modvat credit on inputs from RG 23A Part II account of the erstwhile Coimbatore factory to RG 23A Part II account of the Pollachi factory. This application ....

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.... by Notification No. 6/97-C.E. (N.T.), dated 1-3-1997 which replaced the erstwhile Rule 57F(7) and submitted that this provision was comprehensive enough to provide for transfer of unutilised input duty credit in all conceivable situations including shifting of factory by a manufacturer from one site to another. It was unjust to deny the benefit of such transfer of credit, to a manufacturer who ha....

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....n of the submissions, I find that the question which arises in this case is whether the orders of the lower authorities declining permission to the appellants for transfer of their unutilised input duty credit from the account of the erstwhile Coimbatore factory to that of the Pollachi factory on the ground that Rule 57F(7) which was introduced on 16-8-1995 vide Notification No. 34/95-C.E. (N.T.) ....