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2009 (1) TMI 225 - AT - Central ExciseTransfer of Cenvat Credit – Merger of units – Rule 10 - As per the Show Cause notice, the sole ground for denying the CENVAT credit was that the appellants had not taken permission under Rule 10 of CCR. As per settled law, no such permission was required to be taken by the appellants to avail the balance of CENVAT credit when the erstwhile assessee got merged with KPCL The impugned order, therefore, is not sustainable in law – transfer of credit allowed
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