Brief Facts The Appellant [M/s. S.C. Johnson Products Private Limited (formerly known as M/s. Karamchand Appliances Private Limited)] 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. The Appellant acquired first 50% of the equity shares of … Continue reading Prior permission not required from the statutory authorities for transferring the CENVAT Credit as a result of amalgamation/merger