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2009 (10) TMI 326 - AT - Central ExciseCenvat Credit- Transfer of unit- The appellants had taken input duty credit to the extent of over Rs. 2.8 crores on components and parts of boiler, turbine and pollution control equipment during the period 1995-2000. The Commissioner of Central Excise has disallowed this credit on the ground that, during the said period, the said components and parts of machinery were not available in the assessee’s factory at Achithur. Held that- denial of credit in present order even after being allowed by Commissioner (Appeals) grossly unfair and unjust. Impugned order is set aside.
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