9911796707
TMI Blog2001 (12) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... t Limited and M/s. Raj Cement merged together on 11-11-98. The resultant unit was also named as M/s. Shree Cement Limited. The dispute relates to availment of Modvat credit amounting to Rs. 10,848/- availed by the M/s. Shree Cement Limited on capital goods on the strength of invoice dated 9-4-99. The Assistant Commissioner of Central Excise, Ajmer in his Order-in-Original dated 9-5-2000 has observ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide his order dated 31-8-2001 relied on the decision of the CEGAT in Final Order No. A/90/2001-NB, dt. 9-1-2001 [2001 (129) E.L.T. 79 (T)] in the case of the same respondents in which it is held that the merger of M/s. Raj Cement with M/s. Shree Cement Limited is legal and valid in terms of provisions of Rule 57S(5). He has further relied on the decision of the Tribunal in the case of CCE, Meerut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reliance placed on the decision of the CEGAT by the Commissioner (Appeals) is incorrect as the same has not been accepted by the department and a reference application has been filed by the Revenue in the Hon ble Rajasthan High Court which is pending decision. Thus, it is not in dispute that M/s. Raj Cement in the name of which the invoice is issued has merged with M/s. Shree Cement Limited. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
