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2012 (12) TMI 797

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Full Text of the Document

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....pellant. Sanjay Jain for the Respondent. ORDER 1. The short question involved in this appeal is whether unutilised cenvat credit lying before the change of status shall confer right to carry forward and set-off the same in the hands of the amalgamated company. Facts are very certain demonstrating from page 17 of the appeal folder which carries the show cause notice dated 12.6.09 that the date ....