TaxTMI 
TaxTMI 
2019 (3) TMI 1423
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....cement and clinker and have been marketing the cement under the brand name of "BHARATHI" since 2009. Earlier they were registered under the name of Raghuram Cements Limited and had subsequently changed their name to Bharathi Cement Corporation Limited and obtained a fresh registration certificate without any change in the Registration number. Later, in 2010, pursuant to the change in the constitution of the Company from public limited to private limited, they amended the registration in the name of Bharathi Cement Corporation Limited. Still, there was no change in the registration number. During audit by the departmental officers in May 2014, it was found that the appellant had taken CENVAT Credit on capital goods, supplied by M/s BHEL, Bho....
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....g verification of records and the appellant has suppressed the fact of availement of this CENVAT Credit with an intention to evade payment of duty. Therefore, provisions of Rule 14 of CCR 2004 read with Section 11A(5) of Central Excise Act, 1944 are invokable along with interest under section 11AA. It is further alleged that the appellant is liable to penalty under Rule 15(2) of CENVAT Credit Rules, 2004 read with Section 11 AC. 3. The appellant contested the demand both on merits and on limitation. After following due process, the original authority confirmed the demand and imposed penalties. Aggrieved, the appellant filed an appeal before the first appellate authority who rejected the appeal holding that (a) M/s Raghuram Cements Limited ....
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....nd when they are installed and used, they can take CENVAT Credit. Six years gap is not a bar for them to take CENVAT Credit. On the third issue of availing CENVAT Credit on a photocopy of the duplicate for transport invoice, he would submit that they had lost the original invoice and for this reason they were not able to avail CENVAT Credit of capital goods. After searching thoroughly for the invoice in vain, they requested the supplier M/s BHEL, Bhopal to issue a copy of the invoice duly certified and they did. Therefore, availment of CENVAT credit of capital goods on the strength of this photocopy of the invoice is correct. It is not the case of the department that they have already availed credit on the same goods or that goods were not ....
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....e for transporter copy of the invoice and they sent it. They took CENVAT Credit on the strength of this document - 50% in the month of January 2014 and 50% in the next financial year (April 2014). Since the name of the company has been changed, the invoice is in a different name and not in the name of the appellant; it was in their former name. I do not find anything in the rules which disentitles an assessee to avail CENVAT Credit if they change their name and the invoice is in their former name. In fact, it is also not required for the invoice to be in the name of the assessee as long as the goods in question are received and used. In the case of mergers/acquisitions for instance, the assets and liabilities gets transferred to the success....
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....trength of which CENVAT Credit can be taken, Rule 9 (a)(i)(I) indicates that an invoice issued by the manufacturer or a service provider for clearance of inputs for capital goods CENVAT Credit. In this case, the original invoice and the duplicate copy of the transporter invoice issued by M/s BHEL Bhopal is lost, hence the appellant could not avail the CENVAT Credit on a photocopy of the invoice duly certified by the supplier M/s BHEL, Bhopal. There is no evidence whatsoever on record that the goods in question were not received by the appellant or were not put to use. There is also no evidence on record to show that the appellant has already availed CENVAT Credit on the strength of the invoice and this is a duplication of credit. Photocopy ....