1968 (7) TMI 15 - HC - Central Excise

Summary

The High Court of Judicature at Allahabad interpreted rule 96-I of the Central Excise Rules, 1944 in a case involving Messrs. Modi Spinning and Weaving Mills Company Ltd. The court held that the expression "without spinning plants" in the rule qualifies the nearest noun "factories" and not the word "manufacturer." The company rightly applied for availing of the provisions for Artificial Silk Fabrics in the factory without spinning plants. The appeal was dismissed with costs. (Citation: 1968 (7) TMI 15 - HIGH COURT OF JUDICATURE AT ALLAHABAD)