2017 (9) TMI 1434

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.....(AR) for the Respondent (s). ORDER Per: Shri P.K. Choudhary 1. The facts of the case in brief are that the appellants are engaged in the manufacture of induction melting furnace through its Unit-I registered with Khardah Division-I and Unit-II, Howrah North Division-II. A Show Cause Notice dated 06.03.2007 was issued proposing demand of Cenvat Credit of Rs. 5,57,477/- alongwith interest ....

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....d unutilized cenvat credit of Rs. 5,57,477/- lying in their cenvat account. In May, 2006, the said credit was transferred from Unit No.I to their Unit No.II. According to the Revenue, the appellant is not entitled to utilize the credit and it is in violation of Rule 10 of Cenvat Credit Rules, 2004. For the proper appreciation, Rule 10(1) of Cenvat Credit Rules, 2004 is reproduced below: "Rule 1....

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....missioner (Appeals) is that the Adjudicating Authority did not consider the necessity for transfer of capital goods lying in the factory of the assessee at Unit-I. I find that the Adjudicating Authority examined the transfer of credit in details as permitted under Rule 10 of the Cenvat Credit Rules, 2004. The appellant categorically contended that they have not availed any credit on capital goods ....