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TMI Blog2008 (9) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner established the unit for manufacture of 'Spum line crown cork' in the year 1986, which are used as one of the packing material of the 'glass bottles'. Under the program of diversification in the financial year 1999-2000 for manufacture of 'double lip dry blend crown', the petitioner submitted the application on 24.5.2000 for granting eligibility certificate un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P. Trade Tax Act before the Trade Tax Tribunal, mainly on the grounds that the process of manufacturing and the machineries used for both the products (existing and new) are different. The existing old product cannot be manufactured on the new installed machine vice-versa the new product cannot be manufactured on the old machines. Further, one of the major raw material for both the products are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the production of goods of different nature from those manufactured earlier by the unit is the relevant point to be considered. The petitioner failed in appeal. Therefore, he filed second appeal before the Tribunal. The Tribunal after consideration of the matter held that the nature of goods being produced under the modern technology is not different to the goods produced by the unit ear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame of which is 'spum line crown cork' whereas now by the modern machines 'double lip dry blend crown' is being manufactured and use of both produces is the same as they are used for the purpose of packing the bottles of cold drinks. The modernisation of machines and equipments for the purpose of production of goods unless the produced goods are different, does not make out the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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