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Unutilized CENVAT Credit Transfer Allowed in Amalgamation of SPL Polymers Ltd with Supreme Petrochem Ltd.

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....Transfer of cenvat credit lying unutilized in the accounts of M/s. SPL Polymers Ltd amalgamated with the respondents M/s. Supreme Petrochem, Ltd. - n the present case there is no involvement of any transfer. - credit cannot be denied - AT....

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