TMI Blog2015 (10) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... o 2012, therefore, we follow the decision of Doshion Ltd. [2012 (10) TMI 952 - CESTAT AHMEDABAD] and hold that appellant is not required to reverse Cenvat Credit on ₹ 56,41,18,612/-. We further find that Cenvat Credit of ₹ 8,57,44,621/- is also denied on account of merger of Maruti Suzuki India Ltd. with Maruti Udyog Ltd. Since, both the units have been merged, therefore, appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant is also challenging the denial of transfer of Cenvat Credit unutilized lying in the account of M/s. Maruti Suzuki India Ltd. which was merged with Maruti Suzuki Udyog Ltd. 2. The facts in the case are that the appellant is a manufacturer of motor vehicle and parts thereon. The appellant is having two units. One is located at Gurgaon other at Manesar. Appellant availed certain inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and equivalent amount of penalty was also imposed. Against the said order appellant is before us. 3. Heard the parties. 4. Considering the fact that the issue on account of availment of Cenvat Credit on common input services by one unit has been settled by this Tribunal in the case of Doshion Ltd. Vs. CCE Ahmedabad-2013 (288) ELT 291 (Tri-Amd) wherein this Tribunal has observed as under: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Credit of one unit if input service pertains to both the units prior to 2012, therefore, we follow the decision of Doshion Ltd. and hold that appellant is not required to reverse Cenvat Credit on ₹ 56,41,18,612/-. We further find that Cenvat Credit of ₹ 8,57,44,621/- is also denied on account of merger of Maruti Suzuki India Ltd. with Maruti Udyog Ltd. Since, both the units have been ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
