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2018 (11) TMI 161 - AT - Central ExciseCENVAT Credit - transfer of credit by EOU - both units merged subsequently - revenue neutrality - Held that:- As seen from the show cause notice, later both the units have merged to one unit, pursuant to debonding of the EOU. Taking note of these facts, it is very much clear that the situation is a revenue neutral one, even if the demand is confirmed, both the units which has been now merged into one unit of the same assessee, shall be availing the credit - demand requires to be set aside - appeal allowed - decided in favor of appellant.
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