1997 (6) TMI 235

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.... Appellant. Shri S.V. Singh, JDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. -  The issue in this appeal is whether when there is an amalgamation of one Company with another what will be the consequence with regard to Modvat credit of the amalgamated unit insofar as the entitlement the credit is concerned based on their original declaration under Rule 57G of th....

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....e amalgamation on the ground that they ought to have filed a fresh declaration for continuing the Modvat facility after the amalgamation. The ld. Counsel, in this context relied upon a decision of this Bench Sushripada Chemicals v. Commissioner of Central Excise and Customs - 1996 (88) E.L.T. 109 (Tribunal), wherein on the similar facts of amalgamation and the requirement of fresh declaration, Tri....