1999 (5) TMI 160

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..... , 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 Modvat credit of the duty paid on the goods used by it as inputs and utilised credit towar .....

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..... n 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 filed earlier was sufficient for taking Modvat credit, no declaration is required and pena .....

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