2006 (3) TMI 19

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....ated 1-3-86, 1 /93-C.E., dated 28-2-1993 has been disallowed to the appellants herein, who are engaged in the manufacture of inorganic chemicals falling under Chapter 28 of the Schedule to the Central Excise Tariff Act, 1985 on the ground that they were 100% subsidiary company of M/s. Catalyst (India) Pvt. Ltd., which was not an SSI unit. The ex tended period of limitation has been applied against....

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....bsidiary had manufactured goods on behalf of the main unit, the value of clearances of all units were required to be clubbed. However we note that during the period in dispute in the present appeal, Notification Nos. 175/86 and 1/93 which were in force and these two notifications do not contain any such condition, unlike Notification No. 85 /85-C.E. The value of clearances of one or more manufactu....

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....tuality of interest between the appellant and its holding company M/s. Catalyst (India) Pvt. Ltd. it would still make no difference for the reason that, even if it is accepted that there was mutuality of interest, it is the holding company that M/s. Catalyst (India) Pvt. Ltd. which can be held to be the manufacturer and in fact the Additional Commissioner has held that it is holding company which ....