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2007 (11) TMI 147 - AT - Central ExciseRevenue contended that consequent to merger of the transferor company, the transferee (appellant co.) would not be entitled for credit - liability to pay duty has arisen before the merger - differential duty was paid after merger - fact of merger cannot obliterate or extinguish the rights and liabilities of the transferor company - appellant is entitled to the credit on the duty paid on the basis of the supplementary invoice - appellant company gets all the rights of the transferor company also
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