2013 (2) TMI 166

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....the Appellants             Ms. Renu Jagdev, for the Respondent ORAL  Archana Wadhwa: As per facts on record, the appellants are engaged in the manufacture of pet jar falling under Chapter 39 of the first schedule to the Central Excise Tariff Act. They were registered for their unit located at C-254, Mayapuri Industrial Ar....

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....ed from the old address to new address. Notice also proposed denial of credit of Rs.7364/- availed in respect of capital goods along with confirmation of interest and penalties. Second show cause notice dated 5.3.10 proposed denial of modvat credit of  Rs.53,853/- which was carried forward from old address to new address, along with denial of credit of Rs.68,442/- availed during the period....

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....nge in address on 13.4.2009 and  their registration was amended incorporating the new address on 1.5.2009. 5. The revenues stand is that with the shifting of the factory, the appellant would loose all the modvat credit lying in balance in their records or as contained in the inputs or capital goods till the date of intimation i.e.  13.4.2009. On the other hand, it is the appellants c....