COMMISSIONER OF C EX , PONDICHERRY Vs. CESTAT

JUDGEMENT

(1.) The Department has filed an appeal questioning the correctness of the order of the Tribunal dated 3-7-2007 passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as "the CESTAT") in Final Order No. 818 of 2007 [2007 (217) E.L.T. 136 (Tribunal)], whereby the Tribunal allowed the appeal filed by the assessee for transfer of the unutilized CENVAT credit to the new unit under the provisions of Rule 10 of CENVAT Credit Rules.

(2.) The assessee is a manufacturer of plastic multi layer tubes and closers falling under Chapter heading 392390 of Central Excise Tariff Act, 1985. They were availing CENVAT credit of duty paid on inputs and capital goods. The assessee vide letter dated 17-6-2005 applied for transfer of unutilized CENVAT credit lying in the books of accounts as they were shifting their factory from Pondicherry to their own unit in Gujarat. The CENVAT credit lying unutilized at the time of transfer is as follows :

(3.) We heard the learned counsel appearing for the appellant and perused the order of the lower authorities and the Tribunal.