https://www.taxtmi.com/caselaws?id=337277 The Tribunal allowed the appeal by M/s. Jayaswal Neco Industries Ltd., holding that the denial of credit for invoices issued in the name of the other merged unit was incorrect post-merger. The objection raised during the audit lost merit, as there was no time limit for availing Cenvat credit, and the inputs were received by one of the units that later merged. The impugned order disallowing the credit was set aside. en-us Fri, 01 Jul 2016 00:00:00 +0530 Fri, 06 Jan 2017 13:40:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337277 The Tribunal allowed the appeal by M/s. Jayaswal Neco Industries Ltd., holding that the denial of credit for invoices issued in the name of the other merged unit was incorrect post-merger. The objection raised during the audit lost merit, as there was no time limit for availing Cenvat credit, and the inputs were received by one of the units that later merged. The impugned order disallowing the credit was set aside. Case-Laws Central Excise Fri, 01 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337277