2015 (4) TMI 1294 - HC - Central Excise

CENVAT credit - all units merged at a later date - failure to comply with the mandatory conditions for availing CENVAT credit - HELD THAT - The application admitted on substantial questions of law.

Summary

The High Court of Madras admitted civil miscellaneous appeals on substantial questions of law regarding the availment of CENVAT credit by M/s.SISCOL, which merged with M/s.JSWPL and M/s.JSWSL. The Tribunal's decision and compliance with CENVAT Credit Rules, 2004 were questioned.