1999 (11) TMI 251

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... at Junagadh and another at Gandevi. These two units were independently availing the concessional rate of duty for SSI units under various Notifications from time to time. On 20-2-1987, M/s. Gujarat Agro Food Ltd. was amalgamated with M/s. Gujarat Agro Industries Corpn. Ltd. which was an existing entity, which was not registered with the SSI Directorate. On 27-8-1987 an application for registration was made by M/s. Gujarat Agro Industries Corpn. Ltd. The ld. Counsel under instruction from his client states that the registration has not so far been granted. However, at about the same time i.e. on 2-9-1987 the fact of amalgamation was notified to the department and an L-4 licence in the name of the Corporation was requested which was duly gra....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nue to be allowed. 5. We observe that the language of the notification is as that this impression is likely to be created. We however, find that the benefit goes to the manufacturer and not to the factory. We have also seen the registration certificate dated 5-12-1994 given to the amalgamated Junagadh unit of M/s. Gujarat Agro Industries. The certificate lists the manufacturer as the beneficiary and not the factory. On this count, no benefit is derived by the appellants. 6. The appellants changed the identity after the amalgamation. The earlier licence number was exchanged for a new central excise licence. Thereafter, in terms of Rule 173B and Rule 173C as they existed, the units were required to file classification lists an....