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2009 (11) TMI 652 - AT - Central ExciseCenvat/Modvat - Change in name of Company - denial on the ground that prior permission not taken - Held that: - when the respondent applied for amendment for change in the registration for the change of name, the same was granted without any objection. It means that the Department satisfied with accountal of inputs in RG-23A Part-I and credit involved therein in RG-23A Part-II. In this case, there was no change in the pattern of usage of inputs/capital goods and production of the finished goods. Therefore, the question of taking prior permission does not arise in this case - credit dismissed - decided against Revenue.
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