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2008 (7) TMI 318 - CESTAT NEW DELHIDeemed credit on processed fabrics – date - As per orders of the HC, Fabric processing unit got amalgamated to Grey fabric unit – what is the relevant date when amalgamation became effective– cessation of corporate entity of the Transferor Company would occur not on the Transfer date but on the effective date – hence held that, deemed credit is available with effect from the effective date i.e, when the certified copy of the amalgamation approved by HC – revenue’s appeal rejected
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