2017 (2) TMI 1073

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....n-up for disposal. Heard Ld AR for the Revenue. 2. This appeal is filed against OTA OIA-51/2011/COMMR-A-/CMC/RAJ dt 09/03/2011 Passed by the Commissioner (Appeals), Central Excise, Customs and Service RAJKOT. 3. Briefly stated the facts of the case are, that the appellant load availed CENVAT Credit amounting to Rs. 22,27,974/- on Capital Goods at their new factory premises and Input Service Tax Credit of Rs. 7,56,612/- on installation/maintenance of Wind Mills. located outside the factory premises. A demand notice was issued to them for recovery of, the said credit alongwith interest with proposal for peanlty. On adjudication, the demand was confirmed with equal amount of penalty. Aggrieved by the said order, the appellant filed an ap....

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....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 goods lying in old premises have been taken that the new premises. I further observe that the appellant subsequently surrendered the registration for the old premises and have obtained fresh registration for the new premises. I find that appellant have relied upon the decision of Hon'ble CEGAT, New Delhi in the case of M/s. J. K. Udaipur Udyog Ltd. reported at 2002 (147) E.L.T. 996 (Tri.-Del). I find that the case relied upon by the appellant is not squarely applicable to the instant case as th....