2007 (8) TMI 118

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....ugned order. 2. The issue involved in the present case is transfer of credit from Udaipur plant of M/s. Mewar Bottling Co. (P) Ltd. to Kaladera Plant of the respondent at Udaipur. 3. It is contended by the Revenue in the grounds of appeal that the respondent neither transferred the inputs/capital goods to their Kaladera plant nor the ownership of Udaipur plant to Kaladera plant. 4. After ....

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....djudicating authority has also mentioned these facts in the impugned order; thus, I hold that there is no contravention of Rule 8 of the Certvat Credit Rules, 2002. The credit was allowed to M/s. Hindustan Coca-Cola Beverages (P) Ltd. and the appellant's Kaladera plant has correctly taken the credit as the registration certificate of their Udaipur plant had already been surrendered in March, 2003,....