1968 (7) TMI 15

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..... le 96-I of the Central Excise Rules, 1944. But before we take up this question it is necessary to state the essential facts which are not in dispute. 2.Messrs. Modi Spinning and Weaving Mills Company Ltd., Modinagar with its registered office at Modinagar in the district of Meerut is a limited company. It owns two factories. One factory is known as Cotton Spinning and Weaving Mills and the other .....

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..... r who produces Rayon or Artificial Silk Fabrics,.......in factories commonly known as power loom (without spinning plants) or the factories employing power knitting machines makes in the proper Form an application to the Collector in this behalf, the special provisions contained in this section shall on such application being granted by the Collector apply to such manufacturer is substitution of t .....

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..... provision contained in this section shall, on such application being granted by the Collector, apply to such manufacturer." The learned single judge did not accept this suggested interpretation. We agree with him. The expression "without spinning plants" being an attribute should relate to the nearest noun "factories" and not to the remote noun 'manufacturer' The interpretation suggested by counse .....

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