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2017 (3) TMI 551 - CESTAT KOLKATACENVAT credit - change of name of manufacturer - Held that: - the machinery on which credit was availed by the appellant was used by them in the process of manufacture - the appellant has submitted copy of Fresh Certificate of Incorporation Consequent upon Change of name issued by the Registrar of Companies, West Bengal which clearly and in unambiguous manner bring out that only the name of M/s.Sitara Metals (P) Ltd., has been changed to M/s.Sitara Conductors & Cables Private Limited. Thus, there is no reason to believe that M/s.Sitara Metals (P) Ltd. and M/s.Sitara Conductors & Cables Private Limited (the appellant herein) are different persons and thus the invoices issued in the name of M/s.Sitara Metals (P) Ltd., prior to the change in name, has to be taken as that issued in favour of M/s.Sitara Conductors & Cables Private Limited - all the five (5) disputed invoices have been issued within 05.03.2008 which is prior to change in name since the change in name had taken place on 15.05.2008 - credit allowed - appeal allowed - decided in favor of appellant.
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