At the time of admission of partner, Workmen Compensation Claim exceeding Compensation Fund is transferred to:

At the time of admission of a partner, all increase in liabilities is recorded through the Revaluation Account. Workmen Compensation Fund already exists to meet expected claims. If the actual claim exceeds the existing fund, the excess amount represents an additional liability. Increase in liability is debited to Revaluation Account and credited to Workmen Compensation Claim Account. This ensures the adjustment is borne by old partners in their old profit-sharing ratio.

Therefore, the excess claim is transferred to the Debit of Revaluation Account.

Therefore, Option C is correct.