2019 (1) TMI 616

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of transformers. The statutory accounts of the Appellant Company are being regularly examined by the Department. The other unit of the appellant company was also operating under the jurisdiction of the Delhi Commissionerate and duly registered with the Central Excise Department as a manufacturer of Electrical transformers. In the month of May, 2014, the Appellant Company of Delhi shifted their factory to SP-182, RICCO Industrial Area, Kaharani, Distt.- Bhiwadi, Alwar, Rajasthan. At the time of shifting the appellant company from Delhi to Alwar Jurisdiction, they were having an accumulated and unutilized cenvat credit, which was transferred under Rule 10 of the Cenvat Credit Rules, 2004(hereinafter referred to as 'Credit Rules') to Bhiwadi U....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 48 (SC) 5. At that point of time, no objection was raised either by the unit at the previous place or new location. Subsequent to after 9 months, a show cause notice was issued to the appellant alleging that they have failed to produce the relevant documents at the strength of which the cenvat credit was taken at the previous unit. It is on record and the submission of the ld. Counsel that the entire documents including the invoice with respect to input service credit was made available to the new unit also, although even not required as per existent law. However, the Department, was not satisfied and asked for the relevant invoices, which was submitted to them as stated above. What were the invoices required to be submitted was not int....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nture with the specific provision for transfer of liabilities of such factory, then, the manufacturer shall be allowed to transfer the CENVAT credit lying unutilized in his accounts to such transferred, sold, merged, leased or amalgamated factory. (2) If a provider of output service shifts or transfers his business on account of change in ownership or on account of sale, merger, amalgamation, lease or transfer of the business to a joint venture with the specific provision for transfer of liabilities of such business, then, the provider of output service shall be allowed to transfer the CENVAT credit lying unutilized in his accounts to such transferred, sold, merged, leased or amalgamated business. (3) The transfer of the CENVAT credit....