2013 (11) TMI 621

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....acturer of excisable goods having two units at Coimbatore. They obtained a machinery in Unit II and availed Cenvat credit. Later, they issued an invoice from Unit II to Unit I showing duty payment. Unit I took credit of duty paid to the extent of 50% of duty paid. The credit so taken was Rs.4,07,880/-. However, machinery was not removed from Unit II to Unit I. Therefore, Revenue was of the view t....

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.... counsel submits that transfer of the equipment was on account of the fact that there was no adequate electricity available at Unit-II. But before they could shift the machinery, electricity problem was faced by Unit-I also and therefore physical removal of the machinery was delayed and that was the reason for irregularity and they had no intention to evade any payment of duty as can be seen from ....