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TMI Blog2015 (10) TMI 1961X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 fav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et Singh, Advocate, the learned Counsel for the appellant, pleaded that the only objection of the Department is that the invoices issued by the service providers are in the name of M/s. R.I. Agri Business Pvt. Ltd., Machhiwara, Ludhiana, not in the name of the appellant, that this objection is incorrect, as the old name of the appellant company is M/s. R.I. Agri Engineers Pvt. Ltd. and since at the time of entering into agreement with the service providers, their name was M/s. R.I. Agri Engineers Pvt. Ltd., the invoices had been issued in their old name mentioning the old address, that this fact is clear from the fact that the appellant vide letter dated 9-4-2009 addressed to the Assistant Commissioner had intimated the change of their name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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) Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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