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2012 (8) TMI 248 - CESTAT, AHMEDABADReversal of cenvat credit during the period when assessee were DTA - two units - Merger with EOU unit - Held that:- It is the claim for reversal of credit and the transferability thereof, particularly after the merger of two Units no dispute to the issue that the credit if it is allowed to DTA unit will be the very same unit i.e. Kiri Dyes and Chemicals Ltd. The identity of the assessee did not change and is merely the clubbing the unit No.1 & 2 together and the assessee remains the same and function from the same premises as a unit - the provisions of Rule 10 of Cenvat Credit Rules, 2004 would not be applicable.
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