https://www.taxtmi.com/caselaws?id=211731 The Court upheld the Tribunal's decision, emphasizing that the change in the firm's constitution resulted in distinct legal entities, thereby not violating the prohibition against simultaneous benefits under Notification No.138/86 and Notification No.175/86. The Court rejected the application, affirming the Tribunal's decision and discharging the rule, concluding that the manufacturer did not simultaneously avail benefits under both notifications due to the change in legal identity. en-us Mon, 02 May 2011 00:00:00 +0530 Thu, 24 Apr 2014 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211731 The Court upheld the Tribunal's decision, emphasizing that the change in the firm's constitution resulted in distinct legal entities, thereby not violating the prohibition against simultaneous benefits under Notification No.138/86 and Notification No.175/86. The Court rejected the application, affirming the Tribunal's decision and discharging the rule, concluding that the manufacturer did not simultaneously avail benefits under both notifications due to the change in legal identity. Case-Laws Central Excise Mon, 02 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211731