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2012 (5) TMI 536 - CESTAT AHMEDABADCENVAT Credit - Rebate claim - Before sanctioning of rebate claim merger took place - Held that:- there is no dispute that the cenvat credit account was debited at the time of export and in fact the credit could have been allowed as cash refund since the claim related to export in the first place. This was not done. Even otherwise subsequently also since the merged entity is responsible to fulfil all the liabilities of the unit which has merged with it, it could not have been deprived of the benefit of cenvat credit which was due to the unit which merged with it. On that ground also invocation of Rule 10 of the Rules cannot be faulted with even though strictly speaking it may not be applicable but that would be taking an entirely different view. Under these circumstances, since the adjudicating authority could have sanctioned the refund/rebate in the first place in cash, the proposal for rejection of the same upheld by the Commissioner subsequently is not in order. Accordingly the appeal filed by the appellant is allowed and it is held that the appellant unit can take the amount as cenvat credit in the books of account - Decided in favour of assessee.
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