1996 (4) TMI 328

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hat falls for consideration in this appeal is whether the respondents would be eligible to the Modvat credit facility after M/s. T.T. Cardboards and Paper Mills Limited merged with M/s. T.T. Maps Publications Limited with effect from 1-8-1991. 2. The learned Consultant for the respondents sought for adjournment. Since the issue falls in a short compass we decline the request for adjournment an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ve considered the pleas made. We observe that so long as the manufacturing unit remained intact and so far as the manufacturing operations are concerned if the appellants continued to manufacture the very same goods out of the very same inputs, the declaration already filed has to be taken to be adequate for Modvat purposes. In the present case the Central Excise authorities accepted the position .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X