TaxTMI 
TaxTMI 
2017 (11) TMI 814
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....TA, 1985 and are availing credit of duty paid on inputs and capital goods. The appellants had filed a refund claim for an amount of Rs. 3,10,633/-, being refund of CENVAT credit with the adjudicating authority on 22/08/2011. The appellants had a factory at B-277, I Stage, Peenya Industrial Area, Bangalore-58 under the jurisdiction of Assistant Commissioner of Central Excise, E-1 Division, Bangalore. They obtained a new Central Excise Registration at Tumkur and shifted their operations from Bangalore on 08/12/2008. It appeared that they shifted all raw materials, packing materials and semi finished goods which were held in stock in their Bangalore unit on the same day without obtaining prior permission from the jurisdictional Assistant Commi....
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....ellant's unit at Bangalore (Peenya, Bangalore) is going to merge with M/s. Tadimety Aromatics Pvt. Ltd., Tumkur and the appellants are shifting the goods lying in Unit-I to Unit-II. The appellant has also attached list of goods which are mentioned for shifting and the said letter has been acknowledged by the Assistant Commissioner's office on 15/12/2008. The appellant has also informed the Sales Tax authorities about the shifting of the plant and machinery of their Bangalore unit to Tumkur unit. He further submitted that the appellant vide their letter dt. 10/05/2010 which was acknowledged by the respondent, sought permission under Rule 10 of the CCR 2004 to avail the CENVAT credit of Rs. 3,10,633/- being the duty paid on the raw material /....
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....lso submitted a list of goods to be shifted and also sought the permission under Rule 10 of the CCR for availing the CENVAT credit of the duty paid on raw material, semi finished goods and packing material from Unit-I to Unit-II. Further I also perused the provisions of Rule 10 of CCR, 2010 and I find that there is no requirement that a written permission must be obtained from the Assistant Commissioner of Central Excise to take credit of duty when the whole unit is merged with the other unit of the same factory. Further I also find that during the course of audit, when the objection was raised by the audit, the assessee/appellant raised the Central Excise invoice dt. 29/12/2009 and discharged the Central Excise duty of Rs. 3,10,633/- vide ....