TMI Blog2018 (2) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... ring of licence should not be adopted and the appellant request to transfer the credit should not be denied on such hyper technical grounds. It is well settled law that substantive benefit should not be denied on the ground of procedural and technical violations, if an assessee is otherwise entitled to the same. Inasmuch as the impugned orders have not verified the above fact, it is fit to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unutilized cenvat credit of ₹ 40,15,820/- to their Shahibabad unit. 2. Inasmuch as at the time of surrender of the registration, the appellant was having a credit of ₹ 14,04,432/- only, the same was allowed by the authorities. The balance credit of ₹ 26,11,388/-, which was availed by the appellant after the surrender of their registration, was denied on the ground that they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court in the case of CCE, vs. Dashion Ltd. -2016 (41) STR 884 (Guj.) as also in the case of Bhansali Engg. Polymers Ltd. vs. CCE, Bhopal 2016 (42) STR 86 (Tri. Del.). 5. After going through the impugned order and after appreciating the submissions made by both the sides, I find that the short ground on which the appellant has been denied the transfer of the credit is that the same was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied the above fact, I deem it fit to set aside the impugned order and remand the same for verification of the above issue. If the appellant was entitled to avail the credit before the surrender of their registration and the fact that the same has not been actually taken before the surrender, would not come in their entitlement to transfer the same to their new unit. 6. In view of the above, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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