https://www.taxtmi.com/caselaws?id=3820 Cenvat credit on duty-paid goods could not be denied merely because the supplementary invoice was issued after amalgamation, where the underlying liability related to the pre-merger period and the merger did not extinguish the transferor's rights and liabilities. The transferee company could claim the accrued entitlement despite the invoice referring to the erstwhile name of the merged entity. A demand for reversal of credit, penalty and interest also could not be sustained where no finding of suppression of facts was recorded and the duty had been paid before the show cause notice. The impugned order was set aside and consequential relief followed. en-us Mon, 12 Nov 2007 00:00:00 +0530 Sat, 03 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3820 Cenvat credit on duty-paid goods could not be denied merely because the supplementary invoice was issued after amalgamation, where the underlying liability related to the pre-merger period and the merger did not extinguish the transferor's rights and liabilities. The transferee company could claim the accrued entitlement despite the invoice referring to the erstwhile name of the merged entity. A demand for reversal of credit, penalty and interest also could not be sustained where no finding of suppression of facts was recorded and the duty had been paid before the show cause notice. The impugned order was set aside and consequential relief followed. Case-Laws Central Excise Mon, 12 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3820