https://www.taxtmi.com/caselaws?id=94861 The Appellate Tribunal in CALCUTTA ruled in favor of the respondents in a dispute over Modvat credit utilization following a change in the company's name and registration certificate. The Tribunal upheld the Commissioner (Appeals) decision, emphasizing that a change in the company's name does not impact its rights and obligations. Despite the Revenue's argument that the change in registration certificate signaled the cessation of the previous company, the Tribunal held that the Modvat credit earned under the old name remained valid. Citing legal precedents, the Tribunal rejected the Revenue's appeal and disposed of the respondents' cross objection accordingly. en-us Mon, 24 Apr 2000 00:00:00 +0530 Mon, 05 Dec 2011 13:49:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94861 The Appellate Tribunal in CALCUTTA ruled in favor of the respondents in a dispute over Modvat credit utilization following a change in the company's name and registration certificate. The Tribunal upheld the Commissioner (Appeals) decision, emphasizing that a change in the company's name does not impact its rights and obligations. Despite the Revenue's argument that the change in registration certificate signaled the cessation of the previous company, the Tribunal held that the Modvat credit earned under the old name remained valid. Citing legal precedents, the Tribunal rejected the Revenue's appeal and disposed of the respondents' cross objection accordingly. Case-Laws Central Excise Mon, 24 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94861