2017 (11) TMI 1680

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..... Sugar Factories Ltd. - denial of credit on the premise that the said service do not have any nexus to the manufacturing activities of the appellants in terms of Rule 2 (l) of CCR, 2004 - Held that:- The federation of Co-operative sugar factories is the association, looking after the difficulties faced by their members of the sugar factories. The said membership is having a direct nexus with the m .....

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..... vice do not have any nexus to the manufacturing activities of the appellants in terms of Rule 2 (l) of CCR, 2004. 3. Heard the parties and considered the submissions. 4. The federation of Co-operative sugar factories as the association, looking after the difficulties faced by their members of the sugar factories. The said membership is having a direct nexus with the manufacturing activities of t .....

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