2012 (5) TMI 536

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..... A.R. JUDGEMENT Per:Mr. B.S.V. Murthy; The appellant merged their unit with M/s. Kirti Dyes & Chemicals Ltd. (100% EOU). Before merger, appellant had made exports and had filed a rebate claim with the department. By the time the rebate claim was sanctioned, the merger had taken place and the unit who had made the rebate claim ceased to be exist. While sanctioning the rebate, an amount of Rs.26,6 .....

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..... d that Rule 10 of the Rules is not applicable to the facts of this case and the conditions required to be fulfilled for application of Rule 10 of the Rules for allowing the credit have not been fulfilled. Assessee is in appeal against this decision. 2. After hearing both the sides, I find that in this case there is no dispute that the cenvat credit account was debited at the time of export and in .....

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