2014 (3) TMI 831

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..... URT OF ALLAHABAD]. Considering such aforesaid aspects and also reading para 5.18 of copy of order of Hon’ble High Court (which is a photo-copy available on record), it is understood that the appellant was granted right over the assets and had undertaken to discharge the liabilities as a transferee company as a party to Scheme of Amalgamation, Rule 10 of the Cenvat Credit Rules, 2004 permits availa .....

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..... ce on the decision of the Hon ble Supreme Court in the case of J.K. Synthetic to pray that although 27-7-2011 MA (ROA) was rejected, the present application may be considered which otherwise shall render injustice since appellant has merit to succeed by virtue of order of company court. 4. Ld. Representative for Revenue says that when appeal was decided on merit, there cannot be restoration of d .....

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