2005 (2) TMI 381

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..... Sekhon, Member (T)]. - The issue in this case is transfer of credit announced on amalgamation of a unit with another under the provisions of Rule 57F(7), now Rule 57F(20) of the Central Excise Rules, 1944. 2. The transfer has been denied on the grounds that the amount of stock of inputs work in progress and inputs in the finished goods physically present on the date of transfer were not suffi....