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TMI Blog2017 (10) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent /Revenue ORDER Per: M.V. Ravindran This Appeal is directed against the Order in- Appeal No.VAD-EXCUS-001-APP-566/2015-16 dated 26.2.2016 passed by the Commissioner (Appeals I), Central Excise, Customs & Service Tax, Vadodara 2. Heard both sides and perused the record. 2. The issue that falls for consideration in this Appeal is regarding the transfer of cenvat credit lying unuti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nge in name and also for change in shareholding pattern which was approved. The Appellant while filing monthly return for the month of December 2013 indicated transfer of Cenvat credit of Rs. 37,57,996/- which was reflected as closing balance in the account of M/s Multi Pack System. It is also on record that the Appellant herein had applied to the jurisdictional Deputy Commissioner by a letter dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecord that the Appellant has taken over the running unit of the said Multi Pack System with all its assets and liabilities and would mean that the unit has undergone only a change in the name. It is also on record that the manufacturing activity under Central Excise registration number of Multi Pack System was at the very same place and subsequently, continued in the same place in the name of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce shifts or transfers his business on account of change in ownership or on account of sale, merger, amalgamation, lease or transfer of the factory to a joint venture with the specific provisions for transfer of liabilities of such factory, then, the provider of output service shall be allowed to transfer the CENVAT credit lying unutilized in his accounts to such transferred sold, merged, leased o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the first appellate authority that sale which took place was not accompanied with completer transfer of liabilities from the Multi Pack system to the Appellant herein is without any basis as the fact remains that PAN and ECC numbers of Multi Pack is the same as is of this Appellant. If the Appellant is functioning under different name and style from the very same place, mere change in shareho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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