2013 (8) TMI 877

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....Shobha Ram, Commissioner (AR), for the Appellant. Shri M.H. Patil, Advocate, for the Respondent. ORDER The appeal has been filed by the Revenue against Order-in-Appeal No. SB/147/Th-I/2011, dated 25-4-2011 passed by Commissioner of Central Excise, Mumbai-I. 2. The respondent is M/s. Samruddhi Cement Ltd., Thane. The company came into existence after its demerger from the parent co....

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....nels, etc. and credit of duty paid on these items are not permissible as these are not capital goods. The said appeal filed by the Revenue was considered by the lower appellate authority, who held that the respondent is rightly eligible for the transfer of Cenvat credit lying unutilized and accordingly dismissed the appeal. Aggrieved of this decision, the Revenue is before us. 3. In the ap....

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....ying unutilized in the books of accounts of the transferor company to the transferee company. Reliance is also placed on the decision of this Tribunal in the case of Indian Organic Chemicals Ltd. v. C.C.E., Chennai - 2009 (247) E.L.T. 368 (Tri. - Chennai) and Bilt Industrial Packaging Company Ltd. v. C.C.E., Salem - 2007 (216) E.L.T. 217 (Tri. - Chennai). Accordingly, he prays that the appeal be d....

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....ange in ownership or on account of sale, merger, amalgamation, lease or transfer of the factory with the specific provision for transfer of liabilities of such factory, then, the transferor will be allowed to transfer the Cenvat credit lying unutilized to the transferee company. In the present case there is no dispute that the factory has been transferred to appellant and there is a change in owne....