1996 (4) TMI 328

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....e Respondents. [Order per : V.P. Gulati, Member (T)]. - The short issue that falls for consideration in this appeal is whether the respondents would be eligible to the Modvat credit facility after M/s. T.T. Cardboards and Paper Mills Limited merged with M/s. T.T. Maps & Publications Limited with effect from 1-8-1991. 2. The learned Consultant for the respondents sought for adjournmen....

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....assessing the monthly RT 12 returns without having any objection in this regard. 4. We have considered the pleas made. We observe that so long as the manufacturing unit remained intact and so far as the manufacturing operations are concerned if the appellants continued to manufacture the very same goods out of the very same inputs, the declaration already filed has to be taken to be adequa....