https://www.taxtmi.com/caselaws?id=102646 A dissolved partnership firm ceasing to exist and a distinct legal entity taking over manufacture was treated as a change in legal identity, not a mere change in registration. On that basis, the bar in Notification No. 138/86 against a manufacturer availing Notification No. 175/86 did not apply, because the prohibition was aimed at simultaneous or concurrent availment by the same manufacturer. The reference to conditions in Notification No. 175/86 was held irrelevant on the facts stated. The assessee was therefore entitled to exemption under Notification No. 138/86, and denial of the benefit was not sustainable. en-us Tue, 21 Aug 2001 00:00:00 +0530 Wed, 15 Feb 2012 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102646 A dissolved partnership firm ceasing to exist and a distinct legal entity taking over manufacture was treated as a change in legal identity, not a mere change in registration. On that basis, the bar in Notification No. 138/86 against a manufacturer availing Notification No. 175/86 did not apply, because the prohibition was aimed at simultaneous or concurrent availment by the same manufacturer. The reference to conditions in Notification No. 175/86 was held irrelevant on the facts stated. The assessee was therefore entitled to exemption under Notification No. 138/86, and denial of the benefit was not sustainable. Case-Laws Central Excise Tue, 21 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102646