1999 (5) TMI 160

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....t. Shri K.L. Ramteke, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. -  The factory at Pimpri belonging to M/s. J.G. Glass Ltd. became a property of the appellant M/s. Ballarpur Industries with effect from 5th April, 1991 consequent on the amalgamation of J.G. Glass Industries with Ballarpur Inds. Subsequent to such amalgamation the factory continued to take Modva....

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.... in such a situation as merger or amalgamation of two companies filing of Modvat declaration is more than a procedural requirement which also serves no purpose. In judgment in C.C.E. v. T.T. Maps & Publications Ltd. - 1997 (90) E.L.T. 404, the Madras Bench had held that so long as the manufacturing unit is intact and the same goods were manufactured as before out of the same input, the declaration....