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1993 (7) TMI 91

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....follows :- "For the reasons stated in the accompanying affidavit, it is prayed that this Hon'ble Court may be pleased to call for the records of 2nd respondent culminating the order bearing reference No. 86/90, dated 15-1-1990 as amended by letter No. 96/90, dated 19-1-1990 and issue a writ of certiorari or any other appropriate writ or order or direction in the nature of writ and quash the sam....

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....ph 3 of that letter is relevant for our purpose, and it reads as follows :- "Thus, in case the factory A seeks to merge/amalgamate with factory B, the quantum of credit that can be permitted to be transferred to the books of factory B would be equivalent to the total of the credit on the inputs which are (i) lying in stock and/or (ii) in process and (iii) contained in the final products lying i....

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....ervation with regard to W.P. No. 882 of 1990. According to the learned counsel, an appeal is pending before the Appellate Authority, and in the event of the petitioner in W.P. No. 882 of 1990 succeeding before the Appellate Authority in the pending appeal, the fruits of such success must not be denied in view of the disposal of the writ petition under this Order. 5. In view of the above, the pr....