2017 (2) TMI 1160

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....enue : Shri S Chitkara, Authorised Representative ORDER Per : Dr D.M. Misra, This appeal is filed against OIA-63-2008-AHD-I-CE-ID-COMMR-A- dt 24/04/2008 passed by the Commissioner of Central Excise (Appeals) - AHMEDABAD-I. 2. The brief facts of the case are that the appellant has shifted its installed  capital goods after its use from their Lambha Unit between the period July 2006....

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....aid capital goods vide their letter dt 26.11.2006, it  was communicated to the Dept. about the said removal. It is his contention that provision of Rule 3(5) of CCR, 2004 is not applicable to their case as it was not clearance as such but used capital goods. He fairly submits that whatever credit,  if required to be reversed at their Lambha unit,  would be eligible as credit at thei....

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.... "4. I have considered the rival submissions. The capital goods have been transferred from Unit-I to Unit-II without reversing the credit but there is no dispute that the credit is available to Unit-II also. If the credit was to be reversed, the Unit-II would have taken the same then and there. Therefore omission can at best said to be procedural and consequences can be imposition of pena....