https://www.taxtmi.com/caselaws?id=216722 The Tribunal allowed the appellant's appeal, setting aside the denial of Cenvat credit on the merger of units. The Tribunal ruled in favor of the appellant, stating that they correctly availed the credit without violating any rules. The decision was based on the interpretation of Rule 10(3) of the Cenvat Credit Rules, 2004, which allows credit transfer during unit mergers without the need for prior permission, as long as the transfer is verified by the authorities. en-us Tue, 12 Jul 2011 00:00:00 +0530 Thu, 06 Sep 2012 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216722 The Tribunal allowed the appellant's appeal, setting aside the denial of Cenvat credit on the merger of units. The Tribunal ruled in favor of the appellant, stating that they correctly availed the credit without violating any rules. The decision was based on the interpretation of Rule 10(3) of the Cenvat Credit Rules, 2004, which allows credit transfer during unit mergers without the need for prior permission, as long as the transfer is verified by the authorities. Case-Laws Central Excise Tue, 12 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216722