2016 (12) TMI 276

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..... ora of decisions that physical transfer of inputs and raw material nor services are required, for transfer of cenvat credit accumulated and available in the books of sister concern on the date of amalgamation. We find no infirmity in the decision of the Commissioner (Appeals), which is upheld - CENVAT credit not allowed - appeal dismissed - decided against respondent-assessee. - E/11122/2013 - A/ .....

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..... ot permissible since raw material stock at the unit of the sister concern on the date of amalgamation is nil, and the input service on which the CENVAT credit was availed by the sister concern was utilised before the date of amalgamation. 4. We find that it has been held in the plethora of decisions that physical transfer of inputs and raw material nor services are required, for transfer of c .....

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