2013 (4) TMI 246

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....19/12/2003 and the same was installed in the premises of the latter unit. All the manufacturing units (including the main unit at B7 and the other unit at Plot No.311) of the appellant-company are separately registered with the Department. The manufacturing activity undertaken by all the units is the drawing of wires of Tungsten and Molybdenum from higher thickness to lower thickness, which activity is undertaken in different stages in different units of the appellant. The final products are Tungsten and Molybdenum wires drawn to the minimum thickness and cleared from the main unit on payment of duty. These facts are not in dispute. The issue arising in the present case is whether the main unit was liable to reverse the CENVAT credit taken ....

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.... Electronics Ltd. [2011 (271) ELT 586 (Tri. Del.)] and CCandCE, Vapi vs. DNH Spinners [2009(244) ELT 65 (Tri. Ahmd.)]. 4. Per contra, the Deputy Commissioner (AR) submits that the CENVAT Credit Rules require the appellant to reverse the credit taken on capital goods at the time of removal of the goods 'as such' from their factory. As this was not done by the main unit of the company at the time of removal of the capital goods to another manufacturing unit of the company, they are liable to pay duty equal to the CENVAT credit taken on the capital goods. This legal requirement, according to the learned Deputy Commissioner (AR), cannot be relaxed on any of the grounds stated by the appellant. In this connection, he has relied on Harsh Interna....