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    <title>2017 (3) TMI 551 - CESTAT KOLKATA</title>
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    <description>The appellant, a manufacturer of aluminum products, faced a dispute over the availment of Cenvat credit against machineries procured during a name change from a dealer to M/s. Sitara Conductors &amp;amp; Cables Pvt. Ltd. The Adjudicating Authority ordered recovery of Rs. 9,004.50 for erroneous credit, which was later challenged. The Tribunal supported the appellant&#039;s position, emphasizing the continuity between the old and new names and the validity of invoices under the old name for credit. The appeal was allowed, overturning the earlier decision and ruling in favor of the appellant.</description>
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    <pubDate>Thu, 02 Mar 2017 00:00:00 +0530</pubDate>
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      <title>2017 (3) TMI 551 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=340048</link>
      <description>The appellant, a manufacturer of aluminum products, faced a dispute over the availment of Cenvat credit against machineries procured during a name change from a dealer to M/s. Sitara Conductors &amp;amp; Cables Pvt. Ltd. The Adjudicating Authority ordered recovery of Rs. 9,004.50 for erroneous credit, which was later challenged. The Tribunal supported the appellant&#039;s position, emphasizing the continuity between the old and new names and the validity of invoices under the old name for credit. The appeal was allowed, overturning the earlier decision and ruling in favor of the appellant.</description>
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