2015 (12) TMI 71

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....ocate, for the Assessee. Ms. Ranjana Jha, DR, for the Department. ORDER The only dispute between the parties is whether the Cenvat credit of Rs. 3,30,315/- lying in the records of transferor of Gurgaon shall be admissible to transferee at Noida. There was no provision in law at the relevant point of time requiring "prior" permission or "previous" approval of the authority to transfer the ....