TaxTMI 
TaxTMI 
2015 (10) TMI 1961
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....orized Representative (DR), for the Respondent. ORDER The appellant are manufacturers of tractor parts chargeable to Central Excise duty. Their old name was M/s. R.I. Agri Engineers Pvt. Ltd. and their factory was located at Village Bhama Kalan, Machhiwara, Ludhiana. Later on they set up a new factory at Machhiwara Road, Bhama Kalan, Machhiwara, Ludhiana for which they received the construction ....
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....h this appeal has been filed. 2. Heard both the sides. 3. Shri Kamaljeet Singh, Advocate, the learned Counsel for the appellant, pleaded that the only objection of the Department is that the invoices issued by the service providers are in the name of M/s. R.I. Agri Business Pvt. Ltd., Machhiwara, Ludhiana, not in the name of the appellant, that this objection is incorrect, as the old n....
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....R, defended the impugned order by reiterating the findings of the Commissioner (Appeals) and emphasized that the while the registration certificate is issued for Machhiwara Road, Bhama Kalan, Machhiwara, the agreement for construction mentions the construction of building at Kohara, Machhiwara and that the perusal of the contents of the agreement reveals that the contract of the service providers ....
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....rprises (P) Limited, Machhiwara Road, Bhama Kalan, Machhiwara. It is seen that the appellant under their letter dated 9-4-2009 addressed to the Assistant Commissioner had intimated about change of their name from M/s. R.I. Agri Engineers Pvt. Ltd. to M/s. AMA India Enterprises (P) Ltd. Beside this, there is also a letter dated 18-2-2010 of Superintendent (Technical) addressed to the appellant comp....