TMI Blog2005 (9) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... be deemed to have been granted - Appeal No. E/898/2004-Mum - Order No. A/284/2005-WZB/C-IV(SMC) - Dated:- 1-9-2005 - [Order per] - Heard both sides. 2. The present appeal is filed by M/s. Hindustan Lever Ltd. aggrieved by the Order-in-Appeal dated 10-12-2003 passed by the Commissioner of Central Excise Customs (Appeals), Nagpur. 3. The appellants took over the company, namely, M/s. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of Rs. 46,248/- in RG 23 C Part II account vide Entry No. 21, dated 25-8-1999 lying unutilized in the account of BBL and informed the Department vide their letter dated 25-8-1999. Thereupon, Show Cause Notice dated 24-12-1999 was is sued as to why the said amount should not be demanded and recovered from the appellants under the provision of Rule 57-I/57U of the Central Excise Rules, 1944 and wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clear that when the in puts as well as the finished products are the same which were before taking over of the company, the question of denial of Modvat credit on the face of it is not warranted. That being the case, it cannot be said that a question of law has arisen in this regard. Accordingly, we reject the reference application". 5. In the instant case also, even there is change of manage ..... X X X X Extracts X X X X X X X X Extracts X X X X
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