Case Law Details
Case Name : M/s. S.C. Johnson Products (P) Ltd. Vs C.C.E. (CESTAT Delhi)
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All CESTAT CESTAT Delhi
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Rasu Sharma
No Specific Stipulation Contained In Rule 10 of The Cenvat Credit Rules, 2004 Regarding Prior Permission From The Statutory Authorities For Transferring The Cenvat Credit As A Result Of Amalgamation/Merger: CESTAT Delhi
Brief Facts of the Case:
A.1 In this case, the Appellant (viz. “M/s. S.C. Johnson Products Pvt. Ltd.” formerly known as “M/s. Karamchand Appliances Pvt. Ltd.”) is a manufacturer of insecticides & Electro thermic Appliances falling under Chapters 38 & 35 respectively of the First Schedule to the Central Excise Tariff Act, 1985.
A.2...
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Brilliant judgment, exactly matching to one of our pending cases in kolkata commissionerate, thanks