2011 (6) TMI 477

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..... re not in the name of secondary switching area and that the transferred documents from the Circle office do not indicate the registration of the Circle Office as dealer – Held that:- no two legal entities involved and, prima facie, it is only a case of transfer of centrally procured capital goods to subordinate formation and denial of credit on the ground that the documents are not in the name of .....

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..... ame of secondary switching area and that the transferred documents from the Circle office do not indicate the registration of the Circle Office as dealer. 3. There are no two legal entities involved and, prima facie, it is only a case of transfer of centrally procured capital goods to subordinate formation and denial of credit on the ground that the documents are not in the name of subordinate f .....

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