2001 (12) TMI 612

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....the Respondent. [Order]. - M/s. Shree Cement Limited and M/s. Raj Cement merged together on 11-11-98. The resultant unit was also named as M/s. Shree Cement Limited. The dispute relates to availment of Modvat credit amounting to Rs. 10,848/- availed by the M/s. Shree Cement Limited on capital goods on the strength of invoice dated 9-4-99. The Assistant Commissioner of Central Excise, Ajmer i....

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.... party filed an appeal and the Commissioner (Appeals) vide his order dated 31-8-2001 relied on the decision of the CEGAT in Final Order No. A/90/2001-NB, dt. 9-1-2001 [2001 (129) E.L.T. 79 (T)] in the case of the same respondents in which it is held that the merger of M/s. Raj Cement with M/s. Shree Cement Limited is legal and valid in terms of provisions of Rule 57S(5). He has further relied on t....

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....e me. The only point raised in the appeal of the Revenue is that the reliance placed on the decision of the CEGAT by the Commissioner (Appeals) is incorrect as the same has not been accepted by the department and a reference application has been filed by the Revenue in the Hon'ble Rajasthan High Court which is pending decision. Thus, it is not in dispute that M/s. Raj Cement in the name of which t....