2012 (9) TMI 530

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.... Ms. R.K. Jagdev, SDR, for the Respondent. [Order (Oral)]. -  This is an appeal filed by the appellant against the impugned order wherein the Cenvat credit has been denied on the ground that the appellant has not intimated to the department prior to the merger in respect of the unit of M/s. Pankaj Glass Works with the appellant. 2. The facts of the case are that during the cou....

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..... Moverover, on merger, they have taken credit and after taking credit, they have intimated to the Department regarding the said merger and availment of credit on the finished goods, work process or inputs lying in the factory of M/s. Pankaj Glass Works. Therefore, the impugned order is to be set aside. In support of his contention, he has also relied upon the Tribunal's decision in the case of Co....

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....0 of the Cenvat Credit Rules, 2004 is the appropriate Rule which deals with the merger of unit with the another unit and as per Rule 10(3) of the Cenvat Credit Rules, 2004, it is reproduced below : "Rule 10(3) : The transfer of the CENVAT credit under sub-rules (1) and (2) shall be allowed only if the stock of inputs as such or in process, or the capital goods is also transferred along with the....