2012 (8) TMI 862

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....None, for the Respondent. ORDER This application filed by the Department (appellant) seeks stay of operation of the impugned order. There is no representation for the respondent despite notice. I have examined the records and heard the learned Superintendent (AR). 2. It is submitted that the respondent-company had more than one manufacturing units at the material time, that two of such un....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in dispute that the application for transfer of unutilized Cenvat credit was given after surrender of registration of the factories. Where the registration of a factory is surrendered, prima facie, no factory as defined under the Central Excise Act subsists to be transferred. Sub-rule (1) of Rule 10 ibid contemplates transfer of unutilized Cenvat credit upon shifting of factory to another site or ....