2017 (2) TMI 1073

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....sra, None appeared on behalf of the appellant. The matter has been listed for hearing on 22.8.2016, 20.10.2016, 9.12.2016 and today ie., 2.1.2017. On these occasions none appeared on behalf of the appellant despite notices. The Ld AR for Revenue submits that since the matter is of 2011 the appeal may be taken-up for disposal. Heard Ld AR for the Revenue. 2. This appeal is filed against OTA OIA-....

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.... is not in dispute that the appellant though availed Cenvat Credit on the capital Goods at their new factory premises, however, the capital goods continued to be remain in the old factory premises, thereby they have not followed the procedure laid down under Rule 10 of the CCR 2004. It is his contention, that after analysing the evidences and records, the Ld Commissioner (Appeals) decided the issu....

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....ppellant plea regarding shifting of their factory to the new premises is not acceptable as manufacturing activity is carried out independently at both the premises. Shifting of a premises involves shifting of inputs input in process, plant and machinery and capital goods also, but in the instant case capital goods are not shifted to the new premises and the Cenvat credit involved on the capital go....

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....r, the provisions of Rule 10(3) envisages that the transfer of Cenvat credit in capital goods Will be available only if there is physical the capital goods and that they are accounted or to the satisfaction of the jurisdictional Deputy/Assistant Commissioner. I find that the appellant have failed to comply with provisions of Rule 10(1) and Rule 10(3) the said Rules. Further, merely having ownershi....