https://www.taxtmi.com/caselaws?id=33151 Where an amalgamation order specifies an effective date separate from the date of approval or filing with the Registrar, that stated effective date governs the continuation or cessation of statutory credit benefits under the relevant excise notifications. The Tribunal treated the transferor unit as ceasing only on the effective date in the amalgamation arrangement, not on the later filing date, and upheld the assessee's entitlement to deemed credit. It also noted that no improper additional benefit was being claimed, and the Department's objection would in any event have left the assessee entitled to higher actual credit. en-us Mon, 14 Jul 2008 00:00:00 +0530 Fri, 24 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33151 Where an amalgamation order specifies an effective date separate from the date of approval or filing with the Registrar, that stated effective date governs the continuation or cessation of statutory credit benefits under the relevant excise notifications. The Tribunal treated the transferor unit as ceasing only on the effective date in the amalgamation arrangement, not on the later filing date, and upheld the assessee's entitlement to deemed credit. It also noted that no improper additional benefit was being claimed, and the Department's objection would in any event have left the assessee entitled to higher actual credit. Case-Laws Central Excise Mon, 14 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33151