2017 (3) TMI 551

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....nufacturers of aluminium products falling under chapter 76 of the Central Excise Tariff and had obtained Central Excise registration certificate as manufacturer. The appellant procured machineries for manufacture of wire drawing when the company s name was M/s.Sitara Metals Pvt.Ltd. and at that time they were registered as dealer. After obtaining registration certificate as manufacturers, the appellant now name changed to M/s.Sitara Conductors & Cables Pvt.Ltd. has transferred the said machineries in their manufacturing unit and had taken Cenvat credit against the said machineries as per invoices. Show Cause Notice was issued and after due process of law, the adjudicating authority vide Order-in-Original dated 08.11.2011 dropped the proceed....

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....of merit and having held so I do not find it relevant to discuss aspects of penalty and limitation in respect of the aforementioned five (5) invoices involving credit of Rs. 5,58,260/-." 3. Being aggrieved by the Order-in-Original, the Revenue preferred appeal before the first appellate authority and the ld.Commissioner(Appeals) allowed the appeal. Paragraph 7, 8 and 9 of the Order-in-Appeal are reproduced below:- "7. In this case the goods were purchased by a registered dealer and were consigned in their name which is no more in existence. The dealer retained the ownership of those goods even after the event of change of names and all of a sudden the Cenvat Credit attributable on the said goods were transferred in the accounts of the ne....

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....excisable goods and mere change in the name of the appellant shall not make the appellant ineligible for Cenvat Credit. In support of his contentions he relied on the Tribunal s decision in the case of Commr. of C.Ex., Coimbatore v. Sri Varahiamman Steels (P) Ltd. [2010 (262) ELT 395(Tri.-Chennai), 2011 (23) STR 91]. The ld.Advocate made the Bench go through the adjudication order wherein the ld.Adjudicating Authority has passed the following order:- "(1) I drop the proceedings initiated against M/s.Sitara Conductors & Cables Private Limited, 230/3 & 230/4, Mirpara Road, P.O.-Bhattanagar, Liluah, Howrah - 711204 (the Noticee herein) vide Show Cause Notice under C.No.V.Ch.76 (15) 33/CE/Kol-II/Adjn/2010, 4246-A dated 19.04.2011 insofar as t....

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....iled by the appellant was used by them in the process of manufacture. On perusal of the fresh certificate of incorporation it can be seen that the appellants have changed their name from M/s.Sitara Metals Pvt.Ltd. to M/s.Sitara Conductors and Cables Pvt.Ltd. and therefore credit is available to the appellant on the invoices in the erstwhile name. The relevant paragraphs of the adjudication order are reproduced below:- "I find that though their reply to the SCN the Noticee have submitted copy of Fresh Certificate of Incorporation Consequent upon Change of Name issued by the Registrar of Companies, West Bengal which clearly and in unambiguous manner bring out that only the name of M/s.Sitara Metals (P) Ltd. has been changed to M/s.Sitara Co....