https://www.taxtmi.com/caselaws?id=374774 The Tribunal allowed the appeal in favor of the appellant in a case concerning the transfer of CENVAT credit in the merger of two units and the availment of CENVAT credit on capital goods. The Tribunal held that the denial of CENVAT credit to the merged unit based solely on the lack of permission from authorities was incorrect. Additionally, it found that the appellant correctly availed the CENVAT credit on capital goods as per the rules. The impugned order denying CENVAT credit was deemed unsustainable and set aside. en-us Wed, 14 Nov 2018 00:00:00 +0530 Sat, 09 Feb 2019 14:21:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374774 The Tribunal allowed the appeal in favor of the appellant in a case concerning the transfer of CENVAT credit in the merger of two units and the availment of CENVAT credit on capital goods. The Tribunal held that the denial of CENVAT credit to the merged unit based solely on the lack of permission from authorities was incorrect. Additionally, it found that the appellant correctly availed the CENVAT credit on capital goods as per the rules. The impugned order denying CENVAT credit was deemed unsustainable and set aside. Case-Laws Central Excise Wed, 14 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374774