2010 (9) TMI 453

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..... - Tribunal stated that no formal permission required from the Central Excise officers - denial of credit on this ground not justified – DR stated that admissibility of credit on merits has not been adjudged by the lower authorities, - remand the matter to the proper Central Excise officer to decide on the availability or otherwise of the credit on merits
Ms. Archana Wadhwa, Shri B.S.V. Murthy, .....

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..... ntly, they realized that in terms of Rule 10 no permission is required, they accordingly again reversed the debit entry and took the credit. This availment of credit by the appellant is objected to by the Revenue and vide the impugned orders, the authorities below have held that such suo motu re-credit was not permissible and by the second order in original, interest in respect of the same stands .....

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..... -chemicals Limited - 2005 (179) E.L.T. 216 (Tri.-Mumbai), in which case, under identical circumstances, the Tribunal has held that such transfer of credit lying unutilized with the previous firm, in case of amalgamation or sale of factories, is available with the new firm without any permission from the competent authorities. 4. Countering the above arguments learned DR submits that even if .....

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