For transfer of Cenvat Credit rule 10 not stipulates shifting of factory to an altogether new site

CESTAT, NEW DELHI BENCH Fabrico India (P.) Ltd. Versus Commissioner of Central Excise FINAL ORDER NO. A/747/2012-EX (BR) CENTRAL EXCISE APPEAL NO. 38 OF 2011 JUNE 27, 2012 ORDER Ajit Bharihoke, President M/s Fabrico (India) Pvt. Ltd., the appellant herein is engaged in the manufacture of base plate, steel tabular poles classifiable under heading 7308 of the Central Excise Tariff Act, 1985. 2. The appellant established his first manufacturing unit at Meerut and got it registered with the Excise Department. Subsequently, the appellant established second manufacturing unit at Dab...