SHEIL INDUSTRIES Vs. COMMISSIONER OF C. EX., AHMEDABAD

JUDGEMENT

(1.) BOTH the appeals are being disposed off by a common order as the facts are intertwined.

(2.) M /s. Disha Industries and M/s. Sheil Industries are two separate units engaged in the manufacture of excisable goods. The proprietor of both the units is the same person. M/s. Disha Industries was closed down and all the capital goods and inputs were transferred to M/s. Sheil Industries, by debiting the cenvat credit involved therein. There is no dispute about the above issue.

(3.) HOWEVER an unutilized cenvat credit to the extent of Rs. 9,74,895/ -was available with M/s. Disha Industries. The same was also transferred by them to M/s. Sheil Industries on the ground that as both the units are proprietary units with a common proprietor and as M/s. Disha Industries when shifting to the new site of the factory of M/s. Sheil Industries, the said unutilized cenvat credit would also get transferred. The lower authorities have rejected the above claim of the appellant. Hence the present appeal.