https://www.taxtmi.com/caselaws?id=252712 The Tribunal allowed the appeal, setting aside the impugned order and granting consequential relief to the appellant. The appellant's acquisition of assets and liabilities, including unutilized CENVAT Credit, was deemed legitimate under Rule 10 of the CENVAT Credit Rules, 2004. The Tribunal found the adjudicating authority's findings incorrect and unsustainable, ultimately ruling in favor of the appellant based on the transfer of liabilities from the defunct entity. The judgment was pronounced on 21.10.2014. en-us Tue, 21 Oct 2014 00:00:00 +0530 Thu, 04 Jun 2015 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252712 The Tribunal allowed the appeal, setting aside the impugned order and granting consequential relief to the appellant. The appellant's acquisition of assets and liabilities, including unutilized CENVAT Credit, was deemed legitimate under Rule 10 of the CENVAT Credit Rules, 2004. The Tribunal found the adjudicating authority's findings incorrect and unsustainable, ultimately ruling in favor of the appellant based on the transfer of liabilities from the defunct entity. The judgment was pronounced on 21.10.2014. Case-Laws Central Excise Tue, 21 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252712