2013 (4) TMI 54

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...., for the Respondent. ORDER As a very short dispute is involved in the present appeal, I grant waiver of pre-deposit and proceed to decide the appeal itself. It is seen that the appellant M/s. Modi Tyres P. Ltd. got a new registration replacing them with the earlier unit M/s. Auto Tube Plant. Vide their letter dated 29-4-2009, have applied to the Deputy Commissioner, Meerut for transfer of d....

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....e transferred only capital goods from Auto Tube to their premises. In response to the said letter, the appellants vide their communication dated 4-11-2009 again submitted that the raw material and the Cenvat credit pertaining to Auto Tube is also transferred under Rule 10 of Central Excise Rules. 3. Subsequently a Show Cause Notice (SCN) was issued to the appellant proposing denial of Cenvat cr....

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....the entire correspondence exchanged between the appellants and the Revenue is viewed, it becomes clear that the appellant, right from the beginning, has been asserting that the entire stock of raw material is also being transferred. In fact when they sought permission from their jurisdictional central excise authorities, it was for the transfer of entire stock of inputs, either as such or in proce....

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....T reported as 2009 (240) E.L.T. 367 (Mad.) has held that even when there was no stock of input 'as such' or 'in progress' having put to use, the transfer under the provisions of Rule 10 of Cenvat Credit Rules is permissible. As such even if it is held that there was no simultaneous transfer of input to the appellants' factory premises and in view of the fact that it is not the Revenue's case that ....