TaxTMI 
TaxTMI 
2008 (7) TMI 116
X X X X Extracts X X X X
X X X X Extracts X X X X
....fied under Chapter 39 of the Central Excise Tariff Act and having its factory located at R.S. Nos. 91/6, 91/7, 91/12, Pondy-Cuddalore Main Road, Kirumampakkam, Pondicherry until 31-3-2004. With effect from 1-4-2004, the second respondent shifted its factory to C-52, PIPDIC Industrial Estate, Mettupalayam and got itself registered with the appellant authorities. The Commissioner of Central Excise, Pondicherry issued a show cause notice dated 4-4-2005 calling upon the second respondent to show cause as to why - (i) an amount of Rs. 6,62,971/- (Rupees six lakhs sixty two thousand nine hundred and seventy one only) being the credit taken by them should not be recovered under Rule 12 of Central Credit Rules, 2002 read with Section 11A of Centra....
X X X X Extracts X X X X
X X X X Extracts X X X X
....2 and the Board's circular No. 1/93-CX.8 dated 5-1-1993 (in file F. No. 263/9/92-CS.8)? 2. Whether the Hon'ble CESTAT ought to have dismissed the Petition itself as prima facie not maintainable being contrary to law?" 3. We heard the argument of the learned counsel appearing for the Department and perused the materials on record. 4. The point in issue is, whether the second respondent complied with the provisions of Rule 8 of the Cenvat Credit Rules. 5. Rule 8 of the Cenvat Credit Rules reads as follows : "Rule 8. Transfer of Credit. - (1) If a manufacturer of final products shifts his factory no another site or the factory is transferred on account of change in ownership or on account of sale, merger, amalgamation, lease or transfer o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he new site, which has been found correct as per the verification report submitted by the two respective Range officers. The second respondent has informed the Deputy Commissioner about the shifting of the factory and on receipt of such information, the Deputy Commissioner directed the Range Suprintendent to cause necessary verification of the receipt of the amount of inputs and capital goods. On causing physical verification, the Range Officer of the new premises in his letter dated 29-11-2004 reported that the second respondent has received 16548.12 kgs of plastic granules as inputs and one automatic bag machine to the new premises and further reported that the inputs and capital goods were already entered in the respective registers. Fur....