TMI Blog2009 (11) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. 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. - E/1505/2007 - A/732 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e.f. 17-2-2005, M/s. De-nocil Crop Protection India Pvt. Ltd. had been named as DASIPL . The respondent applied for amendment for change of name in the Central Excise Registration and the same was amended. They also informed that the respondent has taken credit of Rs. 7,63,118/- BED and Rs. 15,863/- Education Cess in the month of January, 2005 from the account of M/s. DASIPL. Cenvat credit was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Cenvat credit under sub-rules (1) and (2) shall be allowed only if the stock of inputs as such or in process, or the capital goods is also transferred along with the factory or business premises to the new site or ownership and the inputs, or capital goods, on which credit has been availed of are duly accounted for to the satisfaction of the Deputy Commissioner of Central Excise or, as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NOCIL and it is also not dispute that there was no proper account of the inputs/capital goods. The main allegation as per show-cause notice is that the respondent-company has not taken the prior permission. From the records, it is clear 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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