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2010 (9) TMI 453 - AT - Central ExciseCenvat credit – Transfer of credit - partnership firm converted into a Private Limited - Tribunal stated that no formal permission required from the Central Excise officers - denial of credit on this ground not justified – DR stated that admissibility of credit on merits has not been adjudged by the lower authorities, - remand the matter to the proper Central Excise officer to decide on the availability or otherwise of the credit on merits
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