https://www.taxtmi.com/caselaws?id=359620 The Tribunal allowed the appeal in favor of the appellant, holding that the duty paid after the shifting of the manufacturing unit was admissible for cenvat credit. The Tribunal emphasized the continuity of liability and credit transfer in cases of unit mergers, rejecting the Revenue's argument that the duty was recoverable for the past period but not admissible as credit for the successor unit. en-us Tue, 30 Jan 2018 00:00:00 +0530 Thu, 03 May 2018 06:31:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359620 The Tribunal allowed the appeal in favor of the appellant, holding that the duty paid after the shifting of the manufacturing unit was admissible for cenvat credit. The Tribunal emphasized the continuity of liability and credit transfer in cases of unit mergers, rejecting the Revenue's argument that the duty was recoverable for the past period but not admissible as credit for the successor unit. Case-Laws Central Excise Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359620