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2018 (5) TMI 184 - CESTAT AHMEDABADCENVAT credit - differential duty paid subsequently - shifting/transfer of the unit - Rule 10 of the CCR 2004 - Held that: - credit is definitely admissible on the differential duty paid after shifting of their unit of Makarpura Unit and its merger with Atladra Unit - It is difficult to appreciate the contention of the Revenue that even if the Makarpura unit is no more in existence and closed down its business, but the outstanding customs dues for the past period could be recoverable but the differential duty cannot be admissible to the successor unit of the same company at Atladara. Credit allowed - appeal allowed - decided in favor of appellant.
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