1998 (11) TMI 605

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....he Commissioner of Central Excise (Appeals), Allahabad by order dated 19-5-98. 2. Shri Y.P. Singh, ld. Counsel appearing for the appellants submits that two issues are involved in the main appeal, namely, clubbing of the clearances of electricity poles manufactured by the appellants in their various units and their claim for Modvat credit on cement. Their claim for Modvat credit on cement which is an input for the manufacture of PCC Poles was denied to them on the ground that the gate passes obtained by them were photo copies. As regards clubbing, the Collector (Appeals) had held that the benefit of Notification No. 1/93 cannot be allowed to the appellants since the appellants cannot claim to be a unit belonging to or maintained by th....

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....und of mere technicalties like the one referred to above. Ld. SDR Shri D.S. Negi defending the impugned order submitted that the Collector had gone by the findings of the Allahabad High Court in W.P. No. 100/84 in which the Hon'ble High Court had held that the U.P.S.E.B. was not 'State' for purposes of Article 12 of the Constitution. In this connection, ld. SDR also referred to the Tribunal decision in Tamilnadu Paints and Allied Products v. CCE, 1993 (49) ECR 453 in which it was held that where the unit do not belong to the State Government the clearances by the two units have to be clubbed for the purposes of Notification No. 175/86. 3. We have considered the submissions and have gone through the record. Explanation VIII to paragrap....