2013 (9) TMI 814

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.... Shri I. Baig, DR, for the Respondent. ORDER Ld. Counsel argues that when the second unit of the Appellant could not become viable to continue, that was transferred to the place of first unit for its proper functioning. Respective plant and machinery were shifted giving intimation to Excise authorities on 15-7-2005 by letter dated 14-7-2005 (appearing at page 43 of the Appeal folder). The....

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....e to the right to avail the unutilised Cenvat credit. Ld. Adjudicating Authority did not find any wilful contravention of law. 2. On the other hand, ld. DR submits that shifting of a unit is only permissible in case of certain events prescribed by Rule 10 of the Cenvat Credit Rules, 2004. The Appellant had no such events for which there was right denial of the Cenvat credit. 3. We have heard....