2016 (12) TMI 276

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....rd both sides and perused the records. 2.  The issue herein is whether the Respondents are eligible for the transfer of the CENVAT credit of Service Tax and raw materials availed by the sister concern, which was amalgamated with the respondents.  The Commissioner (Appeals) in the impugned order dated 06.02.2013 has held in affirmative.  Revenue, aggrieved by the said order has file....