https://www.taxtmi.com/caselaws?id=108272 A mere change in a company's name does not, by itself, disentitle Modvat credit where there is no transfer of business, shifting of the factory, or change in constitution. The restrictions on transfer of unutilized credit for shifting, sale, merger, amalgamation, or other transfer of the factory were treated as inapplicable on those facts. Credit could also not be denied solely because invoices continued to bear the former name, so long as the goods were duty paid and related to the same factory. Modvat credit was therefore held admissible and the denial unjustified. en-us Wed, 04 Sep 2002 00:00:00 +0530 Fri, 30 Mar 2012 17:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108272 A mere change in a company's name does not, by itself, disentitle Modvat credit where there is no transfer of business, shifting of the factory, or change in constitution. The restrictions on transfer of unutilized credit for shifting, sale, merger, amalgamation, or other transfer of the factory were treated as inapplicable on those facts. Credit could also not be denied solely because invoices continued to bear the former name, so long as the goods were duty paid and related to the same factory. Modvat credit was therefore held admissible and the denial unjustified. Case-Laws Central Excise Wed, 04 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108272