2005 (7) TMI 506

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....lant. Shri R.V. Ramakrishnappa, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The stay application and appeal are taken up together for disposal as the issue lies on a short compass. The appellant factory stopped production completely at their unit at Amirpet and the same was informed to the Range Superintendent on 8-8-2002. By their letter dated 7-7-2003 addres....

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....y have shifted the machinery and the workers from there. In terms of Rule 8(2) of Cenvat Credit Rules they contend that they are eligible for transfer of the credit at Amirpet. The Assistant Commissioner in the speaking order allowed the request. However, on an application field by the AC before the Commissioner (Appeals) the same was reversed. The Commissioner (Appeals) in the impugned order has ....