2014 (10) TMI 86

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....t : Shri Parmod Kumar, JC (AR) JUDGEMENT Per P.K. Das; 1. These applications are arising out of a common order and therefore, both are taken up together for disposal. 2. The relevant facts of the case, in brief, are that M/s.Tejas Networks Ltd., the applicants herein, are engaged in the manufacture of goods namely Multiplexers and Parts thereof classifiable under Chapter 85 of the Firs....

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.... section 3 of the Customs Tariff Act, lying in balance with one of his registered premises at the end of a quarter, to his other registered premises by - (ii) making an entry for such transfer in the documents maintained under rule 9; (ii) issuing a transfer challan containing registration number, name and address of the registered premises transferring the credit and receiving such credit, ....

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....it II. 4. After hearing both sides and on perusal of records, we find that Rule 10A of CCR 2004 allowed transfer of unutilised cenvat credit of SAD lying in balance with one of the registered premises at the end of a quarter. Ld. Advocate on behalf of the applicant submits that there is no dispute on compliance of various conditions as stipulated in the said Rule. On the other hand, Ld. A.R on ....

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.... receipt, disposal, consumption and inventory of inputs and capital goods, cenvat credit taken and utilized. The particulars of such entry was not mentioned in the delivery challan issued in terms of Rule 10A (i) (ii). However, the adjudicating authority further observed that it is a procedural requirement which has not been complied. It is further observed that the dispute mainly revolves around ....