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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Appellate Tribunal permits Hindustan Lever to use Modvat credit post-takeover</h1> The Appellate Tribunal CEGAT, Mumbai allowed Hindustan Lever Ltd.'s appeal, permitting them to use Modvat credit from Sunrise Soaps & Chemicals Pvt. ... Money credit The Appellate Tribunal CEGAT, Mumbai allowed the appeal of Hindustan Lever Ltd., stating that it could utilize the Modvat credit earned by Sunrise Soaps & Chemicals Pvt. Ltd. prior to the takeover. Hindustan Lever Ltd. had taken over the assets and liabilities of Sunrise, making the credit available to them. The appeal of Sunrise Soaps & Chemicals Pvt. Ltd. was not upheld as a result. (Case Citation: 2001 (5) TMI 699 - CEGAT, Mumbai)

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