TaxTMI 
TaxTMI 
2000 (2) TMI 279
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....ted from the confirmed demand, and rest amount is payable by the appellant". 2. The Addl. Commissioner in the Order-in-Original had held "M/s. Glaxo India Ltd. were taken as a going concern by M/s. Heinz India (P) Ltd., and the change required to be indicated in records in the necessary Central Excise statutory books of accounts and documents. But the party intimated about the change vide their letter, dt. 24-9-1994, whereas the relevant invoices regarding the duty paid capital goods were out during the month of June, August & Sept, 1994. It appears that the change was not immediately brought to the notice of the department but since the unit was taken as a going concern by M/s. Heinz India (P) Ltd., the normal manufacturing activity....
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....se in brief are that the appellants took Modvat credit on LDO which was used to run the boiler and therefore, it was alleged could not be termed as an input utilised in the manufacture or in relation to the manufacture of the finished product. In this case M/s. Heinz India had taken over M/s. Glaxo India. The authorities below disallowed Modvat credit on the ground that prior permission was not taken from the Asstt. Commissioner for taking Modvat credit in respect of invoices in the name of predecessor company namely Glaxo India Ltd. from whom the factory was taken over by M/s. Heinz India Pvt. Ltd. 4. Arguing the case for the appellants Shri K. Kumar, ld. Counsel submits that in so far as the admissibility of Modvat credit on change ....
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..... Further, the original copy of the invoice will only be valid for availing the Modvat credit. Ld. Counsel submits that in view of this clarification nothing remains and that Modvat credit was correctly taken on the strength of the original copy of the invoice during the year 1994. He, therefore, submits that on all the allegations, the appellant had rebutted the contention of the Revenue. He, therefore, prays that the appeal may be allowed. 5. Shri M.M. Dubey, ld. DR submits that in so far as the admissibility of Light Diesel Oil to Modvat credit is concerned, he has nothing much to add in view of the decision of the Larger Bench of this Tribunal reported in 2000 (116) E.L.T. 312. In regard to the duty paying document, he submitted ....