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2015 (10) TMI 879 - AT - Central ExciseDenial of transfer of Cenvat Credit unutilized lying in the account of M/s. Maruti Suzuki India Ltd. which was merged with Maruti Suzuki Udyog Ltd. - Held that:- As there is no ban on availment of Cenvat Credit of one unit if input service pertains to both the units prior to 2012, therefore, we follow the decision of Doshion Ltd. [2012 (10) TMI 952 - CESTAT AHMEDABAD] and hold that appellant is not required to reverse Cenvat Credit on ₹ 56,41,18,612/-. We further find that Cenvat Credit of ₹ 8,57,44,621/- is also denied on account of merger of Maruti Suzuki India Ltd. with Maruti Udyog Ltd. Since, both the units have been merged, therefore, appellant is entitled to transfer Cenvat Credit lying unutilized in the Cenvat Credit account of the unit merged with the main unit. Therefore, appellant is entitled to take Cenvat Credit to the extent of ₹ 8,57,44,621/- in terms of Rule 10 of the Cenvat Credit Rules 2004. - No merit in impugned order - Decided in favour of assessee.
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