TMI Blog2012 (9) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... at the time of merger of one unit to another unit - Therefore, the appellants have correctly taken the credit subject to verification by the concerned officers and there is no violation of any rule by the appellants – in favor of assessee - E/613/2009-SM(BR) - 398/2011-SM(BR)(PB) - Dated:- 12-7-2011 - Shri Ashok Jindal, J. REPRESENTED BY : Shri R. Santhanam, Advocate, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicated. Cenvat credit was denied. Therefore, the demand was confirmed against the appellant along with interest and an equal amount of penalty. The lower appellate authority confirmed the adjudication order. Being aggrieved from the said order, the appellant is before me. 3. It is contended on behalf of the appellant that the appellant has not violated any provision or any rule. Moverover, on m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n before merger of unit with the another unit, which they have failed to do so. She also submitted that the appellants have violated Rule 9 and Rules 10 of the Cenvat Credit Rules, 2004. Therefore, the credit is not available to them. 5. Heard and considered. After considering the submissions made by both sides and going through the relevant provisions of law, Rule 10 of the Cenvat Credit Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it. The only requirement is that the credit taken by the unit is to be verified upto the satisfaction of the concerned officers whether the assessee has correctly taken the credit or not. In the case of Dow Agro Sciences India (P) Ltd. (supra), the Tribunal has taken the same view wherein it has been held that no prior permission is required at the time of merger of one unit to another unit. There ..... X X X X Extracts X X X X X X X X Extracts X X X X
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