TaxTMI 
TaxTMI 
2008 (9) TMI 329
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....ilized credit lying in the factory on the shifting of the Capital Goods and inputs to the new premises. The allegation in paragraph 4 of the Show Cause Notice is reproduced herein below: "4. Whereas it appears that M/s. Tata Autocomp Systems Limited have contravened the provisions of Rule 10(3) of Cenvat Credit Rules, 2004 in as much as they have wrongly transferred the Cenvat credit on Inputs/Capital goods/Input service along with Education Cess lying unutilized in their books of account at their old factory premises i.e. Nayandahalli, Mysore Road, Bangalore to their new factory i.e. Bidadi Industrial area, Ramnagar Taluk, Bangalore without transfer of any Inputs, work-in- progress and Capital goods from the old unit to their new unit." ....
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.... submission is that the assessee cannot avail the Cenvat credit in respect of unutilized credit lying in the factory before/after the inputs and Capital Goods were shifted to the new premises. On this, it is apprehended by the Revenue that there is double utilization of the benefits and hence, they seek for setting aside the Commissioner (Appeals)'s order. 2. The learned SDR submits that in the case of Radhakrishna Synthetics P. Ltd. v. CCE, Surat-II - 2007 (214) E.L.T. 213 (Tri.-Ahmd.), the plea for self-refund taken suo motu by debiting in PLA account was not accepted by the Tribunal and the appeal was rejected. He submits that the present facts are akin to the judgment cited and submits that the action of the appellant in utilizing the ....
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....whether the assessee is eligible for availing Cenvat credit on Inputs/Capital goods/Input services along with Education Cess lying unutilized in their books of accounts at their old factory premises on transfer of their unit to their new factory without transfer of any inputs, work-in-progress and Capital goods. The Commissioner (Appeals), after detailed examination, has noticed that there is no double benefit availed by the assesee and that they had reversed the credit with regard to the inputs and capital goods at the time of shifting and availed the same. A clear finding has been given that they have not utilized the Cenvat credit again when the goods were shifted. The question as to whether the assessee can utilize Cenvat credit lying i....