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2016 (12) TMI 18 - AT - Central ExciseCENVAT credit - not registered at the time of availing credit - credit transferred to M/s. Samruddhi Cement Ltd on demerger and subsequent transfer thereof to appellant consequent to amalgamation - Held that: - in respect of disputed credit of ₹ 4,32,74,207/- being credit availed before registration of Grasim, the issue is fully settled in favour of the appellants vide the case law Well Known Polyesters Ltd., V/s CCE, Vapi [2011 (1) TMI 664 - CESTAT, AHMEDABAD]. In respect of the remaining amount of ₹ 80,52,675/- the issue of credit, on steel structural, etc., has already been decided in favour of appellant by the Tribunal in M/s India Cements Ltd., Vs CCE [2016 (6) TMI 1143 - CESTAT HYDERABAD]. With regard to credit on technical documentation as the same has been related to import of technical documents as dutiable goods and, CVD paid thereof credit of CVD suffered cannot be denied. With regard to remaining items, they all fall within the ambit of eligible input services prior to 01.04.2011. CENVAT credit allowed - appeal allowed - decided in favor of appellant.
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