2007 (11) TMI 297

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..... that of a different company. Therefore, there is a clear violation of the Cenvat credit and requests the Court to set aside the order - When two companies were amalgamated with the assessee company, all the assets and liabilities of the amalgamated company rests with the amalgamated company and the said generator was used by the assessee, no Court can hold that the assessee had availed credit of C .....

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..... further the interest and penalty should not be recovered. 3. The assessee in his reply dated 17-11-2005 stated that it has not availed the Rules of Cenvat credit since M/s. Motherson Automotive Technologies and Engineering Ltd. and M/s. Motherson Sumi Electric Wires Ltd. were amalgamated with M/s. Motherson Sumi Systems Ltd. pursuant to the orders of the High Court Delhi in Company petition N .....

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..... e same, has filed the present appeal. 5. We have heard the learned counsel for both the parties. According to the learned counsel for the appellant the Tribunal did not appreciate that LDO, which was supposed to be used only in respect of the generator belonging to the assessee, was not actually used by it. But the generator set was that of a different company. Therefore, there is a clear viol .....

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