2012 (1) TMI 114

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....r the Appellant. Shri J.S. Negi, AR, for the Respondent. ORDER This stay petition is filed against the order-in-appeal No. SKSS/191/SRT-II/2010, dated 2-11-2010. On perusal of record we find that there is no executable order which needs to be stayed at this juncture. Hence, we dismiss the stay petition filed by the assessee. 2. While hearing both the sides on stay petition, we fin....

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.... Heubach Colour Pvt. Limited, located at Plot No. 6105, 6107 & 6111, GIDC, Ankleshwar. The said unutilized credit cannot be transferred to M/s. Heubach Colours Pvt. Limited located at Plot No. 9003-9010, Phase IV, GIDC, Ankleshwar. Secondly, Rule 10(3) of Cenvat Credit Rules, 2004 provides that transfer of unutilized Cenvat credit is allowed when inputs as such or in process, or the capital goods ....