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2015 (10) TMI 1961 - AT - Central ExciseDenial of CENVAT Credit - Invoices not in the name of assessee - Held that:- While the appellant during April 2009 and May 2009 have availed the Cenvat credit, in question, on the basis of invoices issued by M/s. M.R. Builders, Ludhiana, the invoices are in the name of M/s. R.I. Agri Engineers Pvt. Ltd., Village Bhama Kalan, Machhiwara and not in the name of the appellant i.e. M/s. AMA India Enterprises (P) Limited, Machhiwara Road, Bhama Kalan, Machhiwara. It is seen that the appellant under their letter dated 9-4-2009 addressed to the Assistant Commissioner had intimated about change of their name from M/s. R.I. Agri Engineers Pvt. Ltd. to M/s. AMA India Enterprises (P) Ltd. Beside this, there is also a letter dated 18-2-2010 of Superintendent (Technical) addressed to the appellant company - M/s. AMA India Enterprises (P) Ltd., informing them that they have been granted the permission under Rule 10 of the Cenvat Credit Rules, 2004 to transfer the Cenvat credit in balance in the name of old unit to their new unit. This leaves no doubt that M/s. AMA India Enterprises (P) Ltd., and M/s. R.I. Agri Engineers Pvt. Ltd. are one and the same and M/s. AMA India Enterprises (P) Ltd.” is the new name of “M/s. R.I. Agri Engineers Pvt. Ltd.” In view of this, the denial of Cenvat credit to the appellant is incorrect - Decided in favour of assessee.
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