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    <title>2019 (2) TMI 1102 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, upholding the validity of the credit transfer under the approved amalgamation scheme. The Department&#039;s allegations of non-compliance and suppression were rejected, and the impugned orders were set aside, providing relief to the appellant. The Tribunal emphasized that the Adjudicating Authority cannot go beyond the show cause notice in denying credit transfer and referenced legal precedents to support its decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=375475</link>
      <description>The Tribunal ruled in favor of the appellant, upholding the validity of the credit transfer under the approved amalgamation scheme. The Department&#039;s allegations of non-compliance and suppression were rejected, and the impugned orders were set aside, providing relief to the appellant. The Tribunal emphasized that the Adjudicating Authority cannot go beyond the show cause notice in denying credit transfer and referenced legal precedents to support its decision.</description>
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